80U. (1) In computing the total income of an
individual, being a resident, who, at any time during the previous year,
is certified by the medical authority to be a person with disability,
there shall be allowed a deduction of a sum of fifty thousand rupees :
Provided that where such individual is a person
with severe disability, the provisions of this sub-section shall have
effect as if for the words "fifty thousand rupees", the words
"seventy-five thousand rupees" had been substituted:
[Provided further that
for the assessment years beginning on or after the 1st day of April,
2010, the provisions of the first proviso shall have effect as if for
the words "seventy-five thousand rupees", the words "one lakh rupees"
had been substituted.]
(2) Every individual claiming a deduction under this
section shall furnish a copy of the certificate issued by the medical
authority in the form and manner, as may be prescribed, along with the return of income under
section 139, in respect of the assessment year for which the deduction is claimed :
Provided that where the condition of disability
requires reassessment of its extent after a period stipulated in the
aforesaid certificate, no deduction under this section shall be allowed
for any assessment year relating to any previous year beginning after
the expiry of the previous year during which the aforesaid certificate
of disability had expired, unless a new certificate is obtained from the
medical authority in the form and manner, as may be prescribed, and a copy thereof is furnished along with the return of income under
section 139.
[Explanation.—For the purposes of this section,—
(a) "disability" shall have the meaning assigned to it in clause (i)
of section 2 of the Persons with Disabilities (Equal Opportunities,
Protection of Rights and Full Participation) Act, 1995 (1 of 1996), and includes "autism", "cerebral palsy" and "multiple disabilities" referred to in clauses (a), (c) and (h) of section 2
of the National Trust for Welfare of Persons with Autism, Cerebral
Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of
1999);
(b) "medical authority" means the medical authority as referred to in clause (p)
of section 2 of the Persons with Disabilities (Equal Opportunities,
Protection of Rights and Full Participation) Act, 1995 (1 of 1996),
or such other medical authority as may, by notification, be specified
by the Central Government for certifying "autism", "cerebral palsy",
"multiple disabilities", "person with disability" and "severe
disability" referred to in clauses (a), (c), (h), (j) and (o)
of section 2 of the National Trust for Welfare of Persons with Autism,
Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999
(44 of 1999);
(c) "person with disability" means a person referred to in clause (t)
of section 2 of the Persons with Disabilities (Equal Opportunities,
Protection of Rights and Full Participation) Act, 1995 (1 of 1996), or clause (j)
of section 2 of the National Trust for Welfare of Persons with Autism,
Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999
(44 of 1999);
(d) "person with severe disability" means—
(i) a person with eighty per cent or more
of one or more disabilities, as referred to in sub-section (4) of
section 56 of the Persons with Disabilities (Equal Opportunities,
Protection of Rights and Full Participation) Act, 1995 (1 of 1996); or
(ii) a person with severe disability referred to in clause (o)
of section 2 of the National Trust for Welfare of Persons with Autism,
Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999
(44 of 1999).]]
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