Which of the following can claim the deduction under section 154 of the Income-tax Act, 2025 for tax year 2026-27, assuming the section 202 regime has been opted out of where relevant?

Section 154(1) gives the deduction to an individual resident in India who is certified by a medical authority during the tax year as a person with disability. A non-resident does not qualify, and a Hindu undivided family is not an individual. Under section 154(2)(b), once a certificate needing reassessment has expired, no deduction is allowed for later tax years until a new certificate is furnished.