Chartered Accountant
130 Points
Joined September 2009
The Diseases listed out earlier by Mr.Dipesh is for 80DDB only. For 80D/80U purposes, "disability shall have the meaning assigned to it in clause (i) of section 227 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) 28[and includes “autism”, “cerebral palsy” and “multiple disability” referred to in clauses (a), (c) and (h) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)]"
As per the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, -Sec.2(i) “disability” means—
(i) blindness;
(ii) low vision;
(iii) leprosy-cured;
(iv) hearing impairment;
(v) locomotor disability;
(vi) mental retardation;
(vii) mental illness;
2 (q) “mental illness” means any mental disorder other than mental retardation;
In the light of the above, in my opinion, schizophrenia can also be brought under Sec.80DD/Sec.80U, provided it is certified by the District Medical Board(certified as not less than 40%)