custom duty Archives

Customs Concessions for Persons With Disabilities

Customs Concessions, when imported into India by a disabled person ( persons with disabilities ) for his personal use, from the whole of the duty of customs and the additional duty subject to the condition that the importer produces to the Assistant Collector of Custom

Concessions on Taxes and Duty

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.