Section 154 — Deduction in case of a person with disability

(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.