https://www.taxtmi.com/acts?id=51685 A resident individual certified by a medical authority as a person with disability or person with severe disability is entitled to a specified deduction while computing total income, subject to furnishing the medical certificate in the prescribed form and manner with the return of income; if the certificate requires reassessment after a specified period, the deduction is disallowed for years after expiry unless a renewed certificate is furnished. Definitions for disability, medical authority and the covered persons are those set out in the statute's definitional provision. en-us Thu, 14 Aug 2025 11:08:59 +0530 Wed, 27 Aug 2025 15:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51685 A resident individual certified by a medical authority as a person with disability or person with severe disability is entitled to a specified deduction while computing total income, subject to furnishing the medical certificate in the prescribed form and manner with the return of income; if the certificate requires reassessment after a specified period, the deduction is disallowed for years after expiry unless a renewed certificate is furnished. Definitions for disability, medical authority and the covered persons are those set out in the statute's definitional provision. Act-Rules Income Tax Thu, 14 Aug 2025 11:08:59 +0530 https://www.taxtmi.com/acts?id=51685