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of <h1>Tax Deduction Boost for Persons with Disabilities: Enhanced Benefits Under Clause 154 Offering Rs. 75,000 to Rs. 1,25,000 Relief</h1> Legal Analysis Summary:The document examines tax deduction provisions for persons with disabilities under Clause 154 of the Income Tax Bill, 2025, comparing it with the existing Section 80U of the Income Tax Act, 1961. The clause provides fixed tax deductions for resident individuals with disabilities, offering Rs. 75,000 for persons with disability and Rs. 1,25,000 for those with severe disability. Key requirements include medical certification, residency status, and submission of prescribed documentation with income tax returns. The provision aims to provide financial support and recognize additional economic challenges faced by individuals with disabilities, maintaining procedural consistency with previous legislative frameworks.
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