For tax year 2026-27, how much can a resident individual certified as a person with disability (but not severe disability) deduct under section 154 of the Income-tax Act, 2025, having opted out of…
Question and options
For tax year 2026-27, how much can a resident individual certified as a person with disability (but not severe disability) deduct under section 154 of the Income-tax Act, 2025, having opted out of the section 202 regime?
₹1,00,000
₹1,25,000
₹50,000
₹75,000
Answer and explanation
Correct answer: D - ₹75,000
Section 154(1) allows a flat ₹75,000 to a resident individual certified as a person with disability and ₹1,25,000 to one certified as a person with severe disability. The amount does not depend on actual expenditure. ₹1,25,000 is for severe disability only.
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