Disability deduction permits resident individuals to claim tax relief subject to a prescribed medical certificate's validity. Resident individuals classified as a person with severe disability or a person with disability are eligible for a capped deduction, with higher entitlement for severe disability. The deduction is subject to the individual obtaining and maintaining a medical authority certificate in the prescribed form and manner, which must remain valid during the relevant financial year or part thereof.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Disability deduction permits resident individuals to claim tax relief subject to a prescribed medical certificate's validity.
Resident individuals classified as a person with severe disability or a person with disability are eligible for a capped deduction, with higher entitlement for severe disability. The deduction is subject to the individual obtaining and maintaining a medical authority certificate in the prescribed form and manner, which must remain valid during the relevant financial year or part thereof.
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