of any disability as certified by a medical authority Īs per Wikipedia Disabilities is an umbrella term, covering impairments, activity limitations, and participation restrictions. In addition to that In most states in India Profession tax exemption is been extended to Disabled or Handicapped Persons and we will discuss the provisions applicable in state of Maharashtra.Īs per The Persons With Disabilities Act, 1995 “Disability” means-(I) Blindness (ii) Low vision (iii) Leprosy-cured (iv) Hearing impairment (v) Loco motor disability (vi) Mental retardation and (vii) Mental illness (viii) autism (ix) cerebal palsy (x) multiple disability and “Person with disability” means a person suffering from not less than forty per cent. Income Tax Act Provides Deduction Under Section 80DD, Section 80DDB and Section 80U and also provide indirect tax benefit under section 64 of the Income Tax Act to Disabled / Handicapped Persons. Article discusses Benefits under Income Tax and Profession Tax Act Available to Disabled or Handicapped Persons.
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