Skip to content

CA Intermediate · Taxation · Deductions from Gross Total Income

Kavita, a resident individual aged 40, under the old regime, has a gross total income of Rs 2,10,000 for tax year 2026-27 consisting only of salary. She is a person with 45% disability certified as a person with disability (not severe), and she has her own disability. She incurred no other eligible spending. Under the deduction for a resident individual with disability, what is the deduction available to her, assuming the fixed amount is Rs 75,000 for disability of 40% or more but less than 80%, and Rs 1,25,000 for severe disability?

The deduction is Rs 75,000. It is a fixed amount for a resident individual with certified disability of 40% or more but less than 80%, irrespective of actual expenditure. The higher Rs 1,25,000 applies only to severe disability of 80% or more.

  1. ARs 1,25,000
  2. BRs 75,000Correct
  3. CRs 45,000
  4. DRs 2,10,000

Explanation

The deduction for a resident individual with disability is a fixed amount, not based on expense incurred. At 45% disability (40% or more but under 80%) the amount is Rs 75,000. It is within gross total income of Rs 2,10,000. Rs 1,25,000 applies only for severe disability of 80% or more.

Did you get it right without looking?

One question tells you little. A timed set on Deductions from Gross Total Income shows your real accuracy, how long you take and where you lose marks.

Practise Deductions from Gross Total IncomeFree diagnostic mock

More Deductions from Gross Total Income questions