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of <h1>Income-tax Act Section 80DD now includes autism, cerebral palsy, and multiple disabilities; updated disability verification rules.</h1> Section 80DD of the Income-tax Act is amended to include conditions related to disabilities. Effective April 1, 2005, the amendments incorporate 'autism,' 'cerebral palsy,' and 'multiple disabilities' as defined in the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation, and Multiple Disabilities Act, 1999. The amendments specify that medical authorities certified by the Central Government can verify these disabilities. The definition of a 'person with severe disability' is updated to include individuals with 80% or more of one or more disabilities, as per the Persons With Disabilities Act, 1995, or severe disabilities as defined in the 1999 Act.
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