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<h1>Disability deduction increased, higher limits for severe disability and effective from the next assessment year.</h1> Amendment substitutes sub section (1) of section 80U to increase the deduction allowed to a resident individual certified by a medical authority as a person with disability and to provide a higher deduction for a person with severe disability; the substituted provision specifies the revised monetary thresholds and takes effect for the relevant assessment year and subsequent assessment years.