Disability deduction under income tax increased for certified persons, with a higher allowance for severe disability cases. Amendment provides that, for computing the total income of a resident individual certified by a medical authority as a person with disability during the previous year, a deduction of seventy five thousand rupees is allowed, and persons with severe disability are treated as if a larger specified sum substitutes that amount, with entitlement contingent on medical certification.
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Disability deduction under income tax increased for certified persons, with a higher allowance for severe disability cases.
Amendment provides that, for computing the total income of a resident individual certified by a medical authority as a person with disability during the previous year, a deduction of seventy five thousand rupees is allowed, and persons with severe disability are treated as if a larger specified sum substitutes that amount, with entitlement contingent on medical certification.
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