A resident individual suffering from permanent physical disability or mental retardation including blindness, loss of voice, autism, cerebral palsy and multiple disability as per rule 11D is eligible to get tax deduction under section 80U of Income tax act 1961. Do not get confused between section 80U and 80DD. A resident individual suffering from disability himself gets tax … [Read more...] about Section 80U – Tax deduction for Physically Disabled Persons