Section 80U

D. Other deductions

Deductions 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 ⁴[ five 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 medical 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.