Deduction in case of a person with disability.

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Full Text of the Document

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....d a deduction of seventy-five thousand rupees or one lakh and twenty-five thousand rupees, respectively, while computing his total income. (2) The deduction under sub-section (1) shall be allowed only if all of the following conditions are fulfilled:-- (a) the individual furnishes a copy of the certificate issued by the medical authority; (b) if the certificate specifies that the disability n....