Deduction in case of a person with disability

154. (1) An individual, being resident in India, who is certified by a medical authority, at any time during the tax year, as a person with disability or person with severe disability, shall be allowed a deduction of ` 75000 or ` 125000, respectively, while computing his total income. (2) The deduction under sub-section (1) shall be allowed only if all of the following conditions are fulfilled:— ( a) the individual furnishes a copy of the certificate issued by the medical authority; ( b) if the certificate specifies that the disability needs reassessment of its extent after a period stipulated in it, the deduction shall not be allowed for any tax year succeeding the tax year in which the certificate expires, unless a new disability certificate is obtained and furnished; and ( c) the certificate referred to in clauses ( a) and ( b) of this sub-section is furnished in the form and manner, as may be prescribed, along with the return of income under section 263 for the tax year in which the deduc- tion is claimed. (3) For the purposes of this section, “disability”, “medical authority”, “person with disability” or “person with severe disability” shall have the same meanings as pro- vided in section 127. CHAPTER IX REBATES AND RELIEFS A.—Rebates and reliefs Rebate to be allowed in computing income-tax.