Clause 79 - Deduction in case of a person with disability - Direct Taxes Code Bill, 2009

Deduction in case of a person with disability 79. (1) A person 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 be - (a) one hundred thousand rupees, if he is a person with severe disability; and (b) fifty thousand rupees, if he is a person with disability. (3) The deduction under sub-section (1) shall be allowed, if the person - (a) is a resident individual; and (b) obtains a certificate from a medical authority in the prescribed form and manner. (4) The deduction under this section shall be allowed during the period of validity of the certificate referred to in sub-section (3).