promotion policies for employees with physical handicaps as the same as those who are in the SC/ST category. This would provide useful information for many who write in regarding their future in the careers they choose
Under the schemes of public sector banks for the welfare of physically handicapped persons, differential interest rates are available to physically handicapped persons as well as institutions working for the welfare of the handicapped.
Physically handicapped persons – Exemption from payment of examination fee and application fee – Government of India Ministry of Personnel & Training Admn, Reforms and Public Grievances & Pension Department of Personnel & Training
Special Provisions for the Blind and Partially Sighted in Government Offices. Ministries and Departments were requested to ensure that as far as possible the entire work of recanning of chairs in Government of India offices should be done by the blind persons in consultation with the Vocational Rehabilitation Centres and Special Employment Exchanges for the physically handicapped.
Reservation for the physically handicapped persons in Group A and B posts/ services under the Central Govt. The undersigned is directed to state that Section 33 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 provides that Government shall appoint in every establishment such percentage of vacancies not less than 3% for persons or class of persons with disability of which 1% each shall be reserved for persons suffering from
Clarifications have been sought by various Ministries/Departments in the manner in which the vacancies reserved for the physically handicapped persons is to be calculated for providing reservation to them and their adjustment in the various reservation roster. The instructions so far issued on the subject have, therefore, been consolidated.
There are special tax concessions in the Income Tax Act for disabled persons. Section 80 U allows an exception of Rupees 40,000 from the income of the assessee with disability. To avail of this concession a disability certificate issued by a physician working in a government hospital has to be annexed with the tax assessment form.
The Central Government exempts all goods manufactured by an institution which is primarily engaged in the rehabilitation of physically or mentally handicapped persons. Employs primarily, physically or mentally handicapped persons for its manufacturing activity and receiving financial assistance from the Govt. of India, Ministry of Social Welfare for such rehabilitation,
Sec 80 G Deduction in respect of donations to certain funds, charitable institutions. National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities constituted under sub-section (1) of section 3 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)
Deduction u/s 80DD can be claimed if you are incurring expenditure for maintenance including medical treatment of a handicapped dependent who is person with disability. The amount deductible is a fixed deduction of Rs. 50,000 whenever the conditions specified above are satisfied, irrespective of the amount incurred or deposited.