Deduction to a person with disability.
77. (1) A person, being resident individual, 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 not exceed—
(a) one lakh rupees, if he is a person with severe disability;
(b) fifty thousand rupees, if he is a person with disability.
(3) The deduction under sub-section (1) shall be allowed if the person obtains a certificate from a medical authority in such form and manner as may be prescribed and the certificate remains valid during the relevant financial year or part thereof.
