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of <h1>Individuals with certified disabilities in India can claim tax deductions; submit a disability certificate as per section 127.</h1> An individual residing in India, certified by a medical authority as having a disability or severe disability, can claim a tax deduction of seventy-five thousand rupees or one lakh and twenty-five thousand rupees, respectively. To qualify, the individual must provide a copy of the disability certificate. If the certificate requires reassessment, a new certificate must be submitted for deductions in subsequent years. The certificate must be filed in the prescribed form with the income return for the relevant tax year. Definitions for 'disability,' 'medical authority,' and related terms are as per section 127.
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