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of <h1>Section 80U Revised: Tax Deduction for Individuals with Permanent Disabilities, Requires Certified Medical Certificate from Government Hospital.</h1> Section 80U of the Income-tax Act has been revised, effective April 1, 1992, to allow a deduction for individuals with permanent physical disabilities, including blindness or mental retardation, as specified by the Board's rules. The deduction, amounting to twenty thousand rupees, applies to residents whose disabilities significantly impair their ability to work or engage in gainful employment. To claim this deduction, individuals must present a certified medical certificate from a government hospital professional. However, those who have previously submitted such a certificate before April 1, 1992, are exempt from this requirement for future claims.
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