Enhanced deduction for employing disabled persons: employers may claim increased salary deduction with required medical certification and exclusions. A new clause permits employers to deduct one and one-third times the salary expenditure for employees who are totally blind or have a permanent physical disability substantially reducing capacity for gainful employment, subject to production in the first assessment year of an oculist's certificate for blindness or a registered medical practitioner's certificate for the disability; the deduction is not available if the employee's salary income in the previous year exceeds twenty thousand rupees, 'salary' includes pay, allowances, bonus or commission, and the same expenditure cannot be deducted again under any other provision.
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Provisions expressly mentioned in the judgment/order text.
Enhanced deduction for employing disabled persons: employers may claim increased salary deduction with required medical certification and exclusions.
A new clause permits employers to deduct one and one-third times the salary expenditure for employees who are totally blind or have a permanent physical disability substantially reducing capacity for gainful employment, subject to production in the first assessment year of an oculist's certificate for blindness or a registered medical practitioner's certificate for the disability; the deduction is not available if the employee's salary income in the previous year exceeds twenty thousand rupees, "salary" includes pay, allowances, bonus or commission, and the same expenditure cannot be deducted again under any other provision.
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