(4)The assessee, claiming a deduction under this section, shall furnish a copy of the certificate issued by the medical authority in the prescribed form and manner, alongwith the return of income under section 139, in respect of the assessment year for which the deduction is claimed:Provided that where the condition of disability requires reassessment of its extent after a period stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment year relating to any previous year beginning after the expiry of the previous year during which the aforesaid certificate of disability had expired, unless a new certificate is obtained from the medical authority in the form and manner, as may be prescribed, and a copy thereof is furnished alongwith the return of income.Explanation. - For the purposes of this section,-(a)"Administrator" means the Administrator as referred to in clause (a) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002);(b)"dependant" means-(i)in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them;(ii)in the case of a Hindu undivided family, a member of the Hindu undivided family, dependant wholly or mainly on such individual or Hindu undivided family for his support and maintenance, and who has not claimed any deduction under section 80-U in computing his total income for the assessment year relating to the previous year;(c)"disability" shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) ][and includes "autism", "cerebral palsy" and "multiple disability" referred to in clauses (a), (c) and (h) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);] [ Inserted by Act 23 of 2004, Section 16 (w.e.f. 1.4.2005).](d)[ "Life Insurance Corporation" shall have the same meaning as in clause (iii) of sub-section (8) of section 88; [Substituted by Act 32 of 2003, Section 34 (w.e.f. 1.4.2004).](e)"medical authority" means the medical authority as referred to in clause (p) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) ][or such other medical authority as may, by notification, be specified by the Central Government for certifying "autism", "cerebral palsy", "multiple disabilities", "person with disability" and "severe disability" referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);] [Inserted by Act 23 of 2004, Section 16 (w.e.f. 1.4.2005).](f)[ "person with disability" means a person as referred to in clause (t) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) ] [Substituted by Act 32 of 2003, Section 34 (w.e.f. 1.4.2004).][or clause (j) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);] [Inserted by Act 23 of 2004, Section 16 (w.e.f. 1.4.2005).](g)[ "person with severe disability" means- [ Substituted by Act 23 of 2004, Section 16, for Clause (g) (w.e.f. 1.4.2005).](i)a person with eighty per cent. or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996); or(ii)a person with severe disability referred to in clause (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);](h)[ "specified company" means a company as referred to in clause (h) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002).] [Substituted by Act 32 of 2003, Section 34 (w.e.f. 1.4.2004).]
