Section 24 - Amendment of section 80U - Finance Act, 2015

Amendment of section 80U 24. In section 80U of the Income-tax Act, with effect from the 1st day of April, 2016, for sub-section (1), the following sub-section shall be substituted, namely:- (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 seventy-five 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 seventy-five thousand rupees , the words one hundred and twenty-five thousand rupees had been substituted. .