Substitution of new section for section 80U

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....he total income of an individual, being a resident, who, at any time during the previous year, is certified by the medical authority to be a person with disability, there shall be allowed a deduction of a sum of fifty thousand rupees : Provided that where such individual is a person with severe disability, the provisions of this sub-section shall have effect as if for the words "fifty thousand ....

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....in the form and manner, as may be prescribed, and a copy thereof is furnished along with the return of income under section 139. Explanation-For the purposes of this section,- (a) "disability" shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) ; (b) "medi....