11 December 2009
Deduction of Rs. 50,000/- to an individual who suffers from a physical disability below 80%(including blindness) or mental retardation. Further, if the individual is a person with severe disability (morethan 80%), deduction of Rs. 75,000/- shall be available u/s 80U. Certificate should be obtained from a Govt. Doctor. The relevant rule is Rule 11D.