Practising CA
33428 Points
Joined April 2009
"disability" means -
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blindness;
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low vision;
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leprosy-cured;
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hearing impairment;
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locomotor disability;
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mental retardation;
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mental illness;
Hearing impairment means loss of Sixty Decibles or more in the better ear in the conversational range of frequencies.
For claiming deduction A certificate in Form 10IA from Medical Authority , in Government Hospital is required.
FORM NO. 10-IA
[See sub-rule (2) of rule 11A]
Certificate of the medical authority for certifying ‘person with disability’, ‘severe
disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section
80DD and section 80U