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of <h1>Resident individuals with disability may claim Rs.75,000 (Rs.125,000 if severe) deduction under Section 80U; certificate required.</h1> A resident individual certified by a prescribed medical authority as a person with disability may claim an annual deduction of Rs.75,000 from total income, increased to Rs.125,000 if certified as a person with severe disability. The claimant must attach the medical certificate in the prescribed form with the income-tax return; if the certificate's validity expires and reassessment of disability is required, no deduction is allowed for years after expiry unless a new certificate is obtained and filed. Definitions of 'disability,' 'severe disability,' and 'medical authority' follow the applicable disability statutes and notified authorities.
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