Disability deduction: certified resident individuals entitled to standard or enhanced deduction subject to medical certificate and renewal. Resident individuals certified by the prescribed medical authority as persons with disability are entitled to a deduction when computing total income, with an enhanced deduction for persons with severe disability. Claims must include the medical certificate in the prescribed form with the income-tax return under section 139. If the certificate requires reassessment after a stipulated period, no deduction is allowed for years after expiry unless a new certificate is obtained and filed. Terms 'disability', 'medical authority', 'person with disability' and 'person with severe disability' adopt definitions from the Persons with Disabilities Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Disability deduction: certified resident individuals entitled to standard or enhanced deduction subject to medical certificate and renewal.
Resident individuals certified by the prescribed medical authority as persons with disability are entitled to a deduction when computing total income, with an enhanced deduction for persons with severe disability. Claims must include the medical certificate in the prescribed form with the income-tax return under section 139. If the certificate requires reassessment after a stipulated period, no deduction is allowed for years after expiry unless a new certificate is obtained and filed. Terms "disability", "medical authority", "person with disability" and "person with severe disability" adopt definitions from the Persons with Disabilities Act.
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