| Income Tax relief |
| (i) | A resident individual having permanent physical disability is entitled to claim a deduction upto Rs. 50,000 under the Income Tax Act. For severe disabled persons relief is of Rs. 75,000. |
| (ii) | The Act provides for deduction of a sum of Rs. 50,000/- for maintenance of handicapped dependant including medical treatment. For severe disabled persons relief is of Rs. 75,000. |
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