Clause 77 - Deduction to a person with disability. - Direct Taxes Code, 2010

Deduction to a person with disability. 77. (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.