Exemption to person with disability and severe disability.
As per Section 80DD of the Income Tax Act, an assessee is eligible for deduction up to Rs.75000/- if he has a dependent person with severe disability. A similar exemption is available if the assessee himself is a person with severe disability under Section 80U. This is of course subject to the mandatory medical certificate. Now Board has prescribed the authorities competent to give the certificates and the forms of the certificate.
CBDT NOTIFICATION NO. 177/ 2005, Dated: June 29, 2005 (pdf file, right click and choose save target as to download)