https://www.taxtmi.com/acts?id=9712 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. en-us Wed, 22 Oct 2008 09:03:28 +0530 Wed, 22 Oct 2008 09:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9712 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. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 09:03:28 +0530 https://www.taxtmi.com/acts?id=9712