TaxTMI 
TaxTMI 
Deduction in case of a person with disability
X X X X Extracts X X X X
X X X X Extracts X X X X
.... deduction under this section shall furnish a copy of the certificate issued by the medical authority in the form and manner, as may be prescribed, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed : Provided that where the condition of disability requires reassessment of its extent after a period stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment year relating to any previous year beginning after the expiry of the previous year during which the aforesaid certificate of disability had expired, unless a new certificate is obtained from the medical authority in the form and manner, as may be prescribed, and a copy t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); (d) "person with severe disability" means- (i) a person with eighty per cent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996); or (ii) a person with severe disability referred to in clause (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).]] **************** NOTES:- 1. Inserted vide Third Schedule of the Finance Act, 1968 w.e.f. 01-0....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ection, the expression "Government hospital" shall have the meaning assigned to it in the Explanation to section 80DD." Earlier, Amended vide Section 22 of the Taxation Laws (Amendment) Act, 1970 w.e.f. 01-04-1971 And was Amended vide Section 23 of the Finance (No. 2) Act, 1980 w.e.f. 01-04-1981 And was Amended vide Section 19 of the Finance Act, 1984 w.e.f. 01-04-1985 And was Amended vide Section 39 of the Finance Act, 1987 w.e.f. 01-04-1988 And was Amended vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 And was Amended vide Section 17 of the Finance Act, 1989 w.e.f. 01-04-1990 And was Amended vide Section 37 of the Finance (No. 2) Act, 1991 w.e.f. 01-04-1992 And was ....