What is considered as disability and Severe Disability?

Chapter No. 11 - Deduction u/s 80DD & 80DDB

Disability would be as defined under clause (i) of section 2 by the “Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995”. It includes the following:

· Blindness

· Low vision

· Leprosy-cured

· Hearing impairment

· Locomotor disability

· Mental retardation

· Mental illness

· Autism

· Cerebral palsy

· Multiple disabilities

A person with disability means a person suffering from not less than 40% of any of the above disabilities.

Severe disability means 80% or more of one or more of the above disabilities.

Dated: 13-8-2015