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    <title>DEDUCTION UNDER SECTION 80 U OF INCOME TAX ACT, 1961 FOR PERSONS WITH DIABILITY</title>
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    <description>Deduction under Section 80U permits a resident individual certified as a person with disability or severe disability to claim a statutory deduction in computing total income. Eligibility relies on definitions imported from the Persons with Disabilities Act, 1995 and the National Trust Act, 1999, and on medical certification of disability thresholds. Time limited certificates require renewal for continued claims. The rules prescribe authorised medical authorities and the specific certificate forms to be furnished with the return of income under Section 139.</description>
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    <pubDate>Fri, 10 Jan 2014 10:38:54 +0530</pubDate>
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      <description>Deduction under Section 80U permits a resident individual certified as a person with disability or severe disability to claim a statutory deduction in computing total income. Eligibility relies on definitions imported from the Persons with Disabilities Act, 1995 and the National Trust Act, 1999, and on medical certification of disability thresholds. Time limited certificates require renewal for continued claims. The rules prescribe authorised medical authorities and the specific certificate forms to be furnished with the return of income under Section 139.</description>
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      <pubDate>Fri, 10 Jan 2014 10:38:54 +0530</pubDate>
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