It is important for a person to know the definition of physical disability on account of which certain deductions are allowed u/s 80DD , 80DDB and 80U of the I T Act which states:
- "disability shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), and includes autism, cerebral palsy and multiple disabilities 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);"
Therefore , it is important to know what Section 2 of Persons with Disabilities (Equal opportunities, Protection of Rights &
Full Participation) Act, 1995 is
Definitions
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(i) “disability” means—
(i) blindness;
(ii) low vision;
(iii) leprosy-cured;
(iv) hearing impairment;
(v) locomotor disability;
(vi) mental retardation;
(vii) mental illness;
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(l) “hearing impairment” means loss of sixty decibels or more in the better ear in the conversational range of frequencies;
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(n) “leprosy-cured person” means any person who has been cured of leprosy but is suffering from—
(i) loss of sensation in hands or feet as well as loss of sensation and paresis in the eye and eye-lid but with no manifest deformity;
(ii) manifest deformity and paresis but having sufficient mobility in their hands and feet to enable them to engage in normal economic activity;
(iii) extreme physical deformity as well as advanced age which prevents him from undertaking any gainful occupation,
and the expression “leprosy-cured” shall be construed accordingly;
(o) “locomotor disability” means disability of the bones, joints or muscles leading to substantial restriction of the movement of the limbs or any form of cerebral palsy;
(p) “medical authority” means any hospital or institution specified for the purposes of this Act by notification by the appropriate Government;
(q) “mental illness” means any mental disorder other than mental retardation;
(r) “mental retardation” means a condition of arrested or incomplete development of mind of a person which is specially characterised by subnormality of intelligence;
(t) “person with disability” means a person suffering from not less than forty per cent of any disability as certified by a medical authority;
(u) “person with low vision” means a person with impairment of visual functioning even after treatment or standard refractive correction but who uses or is potentially capable of using vision for the planning or execution of a task with appropriate assistive device;
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