Section 154 — Other deductions

Deduction in case of a person with disability

Old Act equivalent: Section 80JJAA of IT Act 1961 Sub-part: Deductions from Gross Total Income

Statutory Text

(1) An individual, being resident in India, who is certified by a medical
authority, at any time during the tax year, as a person with disability or person with severe disability, shall be allowed a deduction of 75000 or 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 a period stipulated in it, the deduction shall not be allowed for any tax year succeeding the tax year in which the certificate expires, unless a new disability certificate is obtained and furnished; and ( c) the certificate referred to in clauses ( a) and ( b) of this sub-section is furnished in the form and manner, as may be prescribed, along with the return of income under section 263 for the tax year in which the deduc - tion is claimed. (3) For the purposes of this section, “disability”, “medical authority”, “person with disability” or “person with severe disability” shall have the same meanings as pro - vided in section 127. CHAPTER IX REBATES AND RELIEFS A.—Rebates and reliefs Rebate to be allowed in computing income-tax.

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To be updated.