Section 80U - DEDUCTION IN CASE OF A PERSON WITH DISABILITY

SECTION 80U	DEDUCTION IN CASE OF A PERSON WITH DISABILITY
Persons Covered	Individual who is Resident in India.
Eligible Amount	Flat deduction to a person with disability.
Relevant Conditions/Points	1.    The concerned assessee must attach a copy of certificate in the prescribed form and signed by prescribed medical authority along with return of income filed. A fresh medical certificate may be required to be submitted after the expiry of stipulated period depending on the condition of disability as specified in such certificate.  2.    Medical authority means the medical authority referred u/s. 2(p) of Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 [PDEOPRFP Act] or u/s 2(a), (c), (h), (j) and (o) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 [NTWPACMRMD Act]. 3.    "Disability" has the same meaning assigned to it in Section 2(i) of PDEOPRFP Act and includes "autism", "cerebral palsy" and "multiple disabilities" referred to in clauses (a), (c) and (h) of Sec. 2 of the NTWPACMRMD Act. 4.    "Person with Disability" means a person as referred to in Sec. 2(f) of the PDEOPRFP Act or Sec. 2 (j)of NTWPACMRMD Act. 5.    "Person with Severe Disability" means a person suffering from 80% or more of one or more disabilities prescribed u/s. 56(4) of PDEOPRFP Act or u/s. 2(o) of NTWPACMRMD Act.
Extent of Deduction	a.     Rs. 50,000/- in case of normal disability or b.    Rs. 75,000/- in case of severe disability.