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77. Deduction to a person with disability
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77. Deduction to a person with disability.—(1) A person, being resident individual, shall be allowed a deduction of an amount specified in sub-section (2), subject to the conditions specified in sub-section (3).
(2) The amount of deduction under sub-section (1) shall not exceed—
(a) one lakh rupees, if he is a person with severe disability ;
(b) fifty thousand rupees, if he is a person with disability.
(3) The deduction under sub-section (1) shall be allowed if the person obtains a certificate from a medical authority in such form and manner as may be prescribed and the certificate remains valid during the relevant financial year or part thereof.
Clause 77 seeks to provide a deduction to a person, being a resident individual and having a disability, subject to certain conditions. The deduction shall be allowed if the person obtains a certificate from a medical authority in the prescribed form and manner and the certificate remains valid during the relevant financial year or part thereof.
The said clause further provides that the amount of deduction shall not exceed—
(a) one lakh rupees, if he is a person with severe disability ; and
(b) fifty thousand rupees, if he is a person with disability.
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