Ministry of Finance

Activities undertaken for Disability Sector

Central Board of Direct Taxes

Under Section 80 DD of Income-Tax Act deduction of Rs. 50,000/- is available to a resident individual/Hindu Undivided Family where any expenditure has been incurred for the medical treatment of a dependant being person with disability. In case of severe disability, enhanced deduction of Rs. 75,000/- is available.

Under Section 80U of Income-Tax Act, deduction of Rs. 50,000/- is available to resident individual being a person with disability. In case of severe disability, enhanced deduction of Rs. 75,000/- is available.

Concession/Exemption in Customs and Excise Duty

S.No. Description of goods Nature of
1. The following goods: Exempted from customs duty and excise duty
A.1 Braille Writers and Braille Writing Instruments
A.2 Handwriting equipment, Braille frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
A.3 Cans, Electronic aids like the Sonic Guide
A.4 Optical, Environmental Sensors
A.5 Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator
A.6 Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels
A.7 Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks levels, Rules, Rulers and Yardsticks
A.8 Drafting, Drawing aids, tactile displays
A.9 Specially adapted clocks and watches
B.1 Orthopaedic appliances falling under heading No. 90.21 of the First Schedule
B.2 Wheel chairs failing under heading No. 87.13 of the First Schedule
C Artificial electronic larynx and spares thereof
D Artificial electronic ear (Cochlear implant)
E.1 Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, Braille embossers, taling calculators, talking thermometers
E.2 Equipment for the mechanical or the computerized production of braille and recorded material such as Braille computer terminals and displays, electronic Braille, transfer and pressing machine and stereo typing machines
E.3 Braille paper for the production of Braille books
E.4 All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
E.5 Aids for improving mobility of the blind such as electronic orientation and obstacles detection appliances and white canes
E.6 Technical aids for education, rehabilitation, vocational training and employment of the blind such as braille typewriters, Braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind
E.7 Assistive listening devices, audiometers
E.8 External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
E.9 Instruments and implants for severly physically handicapped patients and joints replacement and spinal instruments and implants including bone cement.
2 Braille printer or braille embosser or braille display, specially designed for computer systems Exempted from customs duty
3 Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind Exempted from customs duty and additional customs duty
4. The following goods, namely- Exempted from customs duty and additional customs duty
All tangible appliances for the blind
Hearing aids and other audio-visual aids for the education of the deaf
Vocational aids for the blind and the deaf
Articles including instruments, apparatus, appliances, machinery and spares or component parts or accessories thereof required for the purpose of giving training or imparting instructions to the blind and the deaf
Phonographs and cassettes players for playing talking books, magnetic tapes and cassettes for the production of talking books, electronic reading machines, television enlargers and optical aids
5 The following goods for physically disabled persons, and parts of such goods namely - Exempted from customs duty and excise duty
  Wheel chair and parts thereof  
  Walking frames  
  Artificial limbs  
6 Orthopaedic appliances including crutches, surgical belts and trusses, splints and other fracture appliances, artificial parts of the body, other appliances which are worn or carried or implanted in the body, to compensate for a defect or disability Exempted from excise duty
7 Braille watches and Braille one-day alarm clocks Exempted from customs duty

Source: CCPD Annual Report 2006-2007