For disability a deduction of u20b975,000/- is available u/s 80U.Rebate u/s87AFor AY 17u201318, rebate was u20b95,000/- or income tax which ever is lower for person with income less than u20b95,00,000/-For AY 18u201319, rebate is u20b92,500/- or income tax whichever is lower for person with income less than 3,50,000/-So, for an income of 2.8 lakhs, taxable income after deduction u/s 80U will remain u20b92,05,000/- which is below the slab rate and hence will not be taxable for any of the above said AY.For ITR,If doctor is practicing himself i.e. He has a professional income than ITR 4 should be filedIf doctor is getting any salary than ITR 1 should be filed.:)