Income Tax Act, 2025
Section 4: Subs. by Act 20 of 2015, s. 24, for sub-section (1) (w.e.f. 12016).
4. Subs. by Act 20 of 2015, s. 24, for sub-section (1) (w.e.f. 12016).
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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 rupees” had been substituted.]
(2) Every individual claiming a deduction under this section shall furnish a copy of the certificate
issued by the medical authority in the form and manner, as may be prescribed, along with the return of
income under section 139, in respect of the assessment year for which the deduction is claimed :
Provided that where the condition of disability requires reassessment of its extent after a period
stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment
year relating to any previous year beginning after the expiry of the previous year during which the
aforesaid certificate of disability had expired, unless a new certificate is obtained from the medical
authority in the form and manner, as may be prescribed, and a copy thereof is furnished along with the
return of income under section 139.
1[Explanation.—For the purposes of this section,—
(a) “disability” shall have the meaning assigned to it in clause (i) of section 2 of the Persons with
Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996),
and includes “autism”, “cerebral palsy” and “multiple disabilities” referred to in clauses (a), (c) and
(h) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental
Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
(b) “medical authority” means the medical authority as referred to in clause (p) of section 2 of
the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act,
1995 (1 of 1996), or such other medical authority as may, by notification, be specified by the Central
Government for certifying “autism”, “cerebral palsy”, “multiple disabilities”, “person with disability”
and “severe disability” referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust
for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities
Act, 1999 (44 of 1999);
(c) “person with disability” means a person referred to in clause (t) of section 2 of the Persons
with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of
1996), or clause (j) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral
Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
(d) “person with severe disability” means—
(i) a person with eighty per cent or more of one or more disabilities, as referred to in
sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of
Rights and Full Participation) Act, 1995 (1 of 1996); or
(ii) a person with severe disability referred to in clause (o) of section 2 of the National Trust
for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities
Act, 1999 (44 of 1999).]]
80V. [Deduction from gross total income of the parent in certain cases.] Omitted by the Finance Act,
1994 (32 of 1994), s. 28(w.e.f. 11995).
80VV. [Deduction in respect of expenses incurred in connection with certain proceedings under the
Act.] Omitted by the Finance Act, 1985 (32 of 1985), s. 25 (w.e.f. 11986). Original section was inserted
by the Taxation Laws (Amendment) Act, 1975 (41 of 1975), s. 26(w.e.f. 11976).
(w.e.f. 12016).
425
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 rupees” had been substituted.]
Every individual claiming a deduction under this section shall furnish a copy of the certificate
issued by the medical authority in the form and manner, as may be prescribed, along with the return of
income under section 139, in respect of the assessment year for which the deduction is claimed :
Provided that where the condition of disability requires reassessment of its extent after a period
stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment
year relating to any previous year beginning after the expiry of the previous year during which the
aforesaid certificate of disability had expired, unless a new certificate is obtained from the medical
authority in the form and manner, as may be prescribed, and a copy thereof is furnished along with the
return of income under section 139.
1[Explanation.—For the purposes of this section,—
“disability” shall have the meaning assigned to it in clause
of section 2 of the Persons with
Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996),
and includes “autism”, “cerebral palsy” and “multiple disabilities” referred to in clauses
and
of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental
Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
“medical authority” means the medical authority as referred to in clause
of section 2 of
the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act,
1995 (1 of 1996), or such other medical authority as may, by notification, be specified by the Central
Government for certifying “autism”, “cerebral palsy”, “multiple disabilities”, “person with disability”
and “severe disability” referred to in clauses
and
of section 2 of the National Trust
for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities
Act, 1999 (44 of 1999);
“person with disability” means a person referred to in clause
of section 2 of the Persons
with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of
1996), or clause
of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral
Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
“person with severe disability” means—
a person with eighty per cent or more of one or more disabilities, as referred to in
sub-section
of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of
Rights and Full Participation) Act, 1995 (1 of 1996); or
a person with severe disability referred to in clause
of section 2 of the National Trust
for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities
Act, 1999 (44 of 1999).]]
80V. [Deduction from gross total income of the parent in certain cases.] Omitted by the Finance Act,
1994 (32 of 1994), s. 28(w.e.f. 11995).
80VV. [Deduction in respect of expenses incurred in connection with certain proceedings under the
Act.] Omitted by the Finance Act, 1985 (32 of 1985), s. 25 (w.e.f. 11986). Original section was inserted
by the Taxation Laws
Act, 1975 (41 of 1975), s. 26(w.e.f. 11976).