Deduction in case of a person with disability.
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....l be allowed a deduction of Rs. 75000 or Rs. 125000, 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 needs reassessment of its extent after ....




TaxTMI
TaxTMI