Disability definition expanded under income-tax deduction to include autism, cerebral palsy and multiple disabilities; severe disability criteria broadened.

The amendment adds autism, cerebral palsy and multiple disability to the Explanation to section 80DD by cross-reference to disability legislation, authorises the Central Government to specify medical authorities for certification of autism, cerebral palsy, multiple disabilities, person with disability and severe disability, and redefines "person with severe disability" to include those meeting the higher disability threshold under existing disability law and those classified as severe under the cross-referenced disability statute.

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