Car Excise Duty & Road Tax Exempt for Persons with Disabilities
Car Excise Duty & Road Tax Exemption for Persons with Disabilities – Toll Tax Exemption; Excise Duty Concession Certificate and Amendment.
List of excise duty
Excise Duty Concession for Persons with disabilities
Concessional rate of excise duty of 8% as against the applicable rate of 16% and 24% on cars being able to be driven by the physically handicapped, suitably designed to be able to be driven by physically handicapped
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.
Exceptions in Excise Duty
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,