https://www.taxtmi.com/acts?id=4342 Resident individuals certified by a prescribed medical authority as a person with disability may claim a deduction when computing total income, with a larger deduction for persons certified as having severe disability; the claim requires filing the medical certificate in the prescribed form with the return, and where reassessment of the disability is required the deduction is disallowed for assessment years after certificate expiry unless a new certificate is obtained and furnished. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 13:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4342 Resident individuals certified by a prescribed medical authority as a person with disability may claim a deduction when computing total income, with a larger deduction for persons certified as having severe disability; the claim requires filing the medical certificate in the prescribed form with the return, and where reassessment of the disability is required the deduction is disallowed for assessment years after certificate expiry unless a new certificate is obtained and furnished. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4342