Deduction in the case of totally blind or physically handicapped resident persons
3[D. Other deductions
4[Deduction in the case of totally blind or physically handicapped resident persons.
80U. In computing the total income of an individual, being a resident, who, as at the end of the previous year,—
(i) is totally blind, or
(ii) is subject to or suffers from a permanent physical disability (other than blindness) which has the effect of reducing substantially his capacity to engage in a gainful employment or occupation,
there shall be allowed a deduction of a sum of 5[ten thousand] rupees :
Provided that such individual produces before the Income-tax Officer, in respect of the first assessment year for which deduction is claimed under this section,—
(a) in a case referred to in clause (i), a certificate as to his total blindness from a registered medial practitioner being an oculist; and
(b) in a case referred to in clause (ii), a certificate as to the permanent physical disability referred to in the said clause from a registered medical practitioner.]]
[AS AMENDED BY THE FINANCE ACT, 1982]