Iincome tax- sec 80 u

1.Only Resident Individual who is  is certified by the medical authority to be a person with disability can claim deduction u/s 80U, 

2. Rule 11D dealt with Permanent physical disabilities for the purposes of deduction under section 80U but was omitted during 2003.

3. Relevant rule is Rule 11A. It states list of Medical authority to certify disabilities and Form of certificate to be obtained from the medical authority for the purposes of deduction under section 80DD and section 80U.

4. Rs.75,000 (if severe disability  like autism, cerebral palsy or multiple disability - Rs. 125,000)

Regards.