Section 37 - Substitution of new section for section 80U

Deduction for permanent disability: resident individuals eligible on medical certification, subject to initial government-hospital certificate requirement.

Allows a deduction for resident individuals with permanent physical disability (including blindness) or mental retardation specified in rules, where the disability substantially reduces capacity for normal work or gainful employment and is certified by a physician, surgeon, oculist or psychiatrist working in a Government hospital; deduction amount set at twenty thousand rupees. The claimant must produce the government-hospital certificate before the Assessing Officer for the first assessment year claimed, with a transitional exception for those who produced a certificate under the prior section. 'Government hospital' has the meaning in the Explanation to section 80DD.