https://www.taxtmi.com/manuals?id=910 Deduction is available to an individual resident taxpayer in respect of disability certified by a medical authority, subject to furnishing the prescribed certificate with the return of income. The new provision recognises person with disability and person with severe disability, with fixed deductions of Rs. 75,000 and Rs. 1,25,000 respectively, and requires a fresh certificate where reassessment is stipulated after expiry. The earlier provision similarly grants a flat deduction to resident individuals, with certification by a prescribed medical authority and the deduction linked to disability level rather than actual expenditure. en-us Wed, 12 Aug 2015 18:38:00 +0530 Tue, 07 Jul 2026 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=910 Deduction is available to an individual resident taxpayer in respect of disability certified by a medical authority, subject to furnishing the prescribed certificate with the return of income. The new provision recognises person with disability and person with severe disability, with fixed deductions of Rs. 75,000 and Rs. 1,25,000 respectively, and requires a fresh certificate where reassessment is stipulated after expiry. The earlier provision similarly grants a flat deduction to resident individuals, with certification by a prescribed medical authority and the deduction linked to disability level rather than actual expenditure. Manuals Income Tax Wed, 12 Aug 2015 18:38:00 +0530 https://www.taxtmi.com/manuals?id=910