Deduction in case of a person with disability - Section 80U

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....available to non-residents or to Hindu Undivided Families (HUFs), firms, or companies. The provision is not contingent upon the actual expenses incurred by the individual; rather, it grants a flat deduction based on the existence and severity of the disability. *  The person is suffering from not less than 40% of any disability given below: * Blindness * Low vision * Leprosy-cured *....

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....ication and Procedural Requirements * To claim the deduction, the individual must furnish a copy of the disability certificate issued by a prescribed medical authority along with the return of income u/s 139. * T​​​​​​the medical authority for certifying autism, cerebral palsy, multiple disabilities, person with disability and severe disability referred to i....