No, It applies to deduction for maintenance expenses for disabled dependent 
u/s80DD and not to employee with disability u/s80U.
We must press for parity and limit u/s80U must also be increased to Rs. 100000 
at least.


Rajesh Asudani

Assistant General Manager (PPS),
Reserve Bank of India
Nagpur
09420397185
O: 0712 2806676
Res: 0712 2591349
Doth God exact day-labour, light denied?"
John Milton

-----Original Message-----
From: [email protected] 
[mailto:[email protected]] On Behalf Of Mohammed Asif Iqbal
Sent: Monday, July 06, 2009 3:47 PM
To: [email protected]
Subject: [AI] Disability Tax incentives

Dear All,
I was viewing this budget and copying this relevant claus for your reference.
88.       With a view to providing interim relief to small and marginal 
taxpayers and senior citizens, I propose to increase the personal income tax 
exemption limit by Rs.15,000 from Rs.2.25 lakh to Rs.2.40 lakh for senior 
citizens. Similarly I also propose to raise the exemption limit by Rs.10,000 
from Rs.1.80 lakh to Rs.1.90 lakh for women tax payers and by Rs.10,000 from 
Rs.1.50 lakh to Rs.1.60 lakh for all other categories of individual taxpayers.  
Further, I also propose to increase the deduction under section 80-DD in 
respect of maintenance, including medical treatment, of a dependent who is a 
person with severe disability to Rs.1 lakh from the present limit of Rs.75,000.

Expert on AI plese comment, is this applicable for us? I mean now we will get 
tax exemption of Rs. 1lac ?
Thanks and please advise
Asif


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