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Statutory Provisions

Home Acts & Rules Bill Bills DIRECT TAXES CODE BILL, 2009 Chapters List Chapter III - Part-H COMPUTATION OF TOTAL INCOME - H. - Tax incentives This

Clause 79 - Deduction in case of a person with disability - DIRECT TAXES CODE BILL, 2009

DIRECT TAXES CODE BILL, 2009
Chapter III - Part-H
COMPUTATION OF TOTAL INCOME - H. - Tax incentives
  • Contents

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).

 
 
 
 

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