Amendment of section 80U.

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..... uring the previous year, is certified by the medical authority to be a person with disability, there shall be allowed a deduction of a sum of seventy-five thousand rupees: Provided that where such individual is a person with severe disability, the provisions of this sub-section shall have effect as if for the words seventy-five thousand rupees , the words one hundred and twenty-five thousand .....

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..... so as to raise the limit of deduction for a person with severe disability from one lakh rupees to one hundred and twenty-five thousand rupees. These amendments will take effect from 1st April, 2016 and will, accordingly, apply in relation to the assessment year 2016- 17 and subsequent assessment years. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxati .....

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