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).