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Government Schemes & Concessions
Scheme to Promote Voluntary Action for Persons with Disabilities
- This scheme launched by the Ministry of Social Justice and Empowerment promises to provide financial support up to 90 percent to a registered voluntary organization providing vocational training and rehabilitation services to persons with disabilities.
- Financial eligibility for this scheme includes those working in the areas of primary prevention, counselling, education, vocational training, placement services and rehabilitation of persons with disabilities.
- Eligible organizations can download forms and access information relating to various schemes from the Ministry of Social Justice and Empowerment Web site.
Scheme of Assistance to Disabled Persons for Purchasing/Fitting Aids and Appliances
- This scheme aims at providing assistance to “needy disabled persons in procuring durable, sophisticated and scientifically manufactured, modern, standard aids and appliances that can promote their physical, social and psychological rehabilitation.” (Ministry of Social Justice and Empowerment)
- This scheme is implemented through organizations, institutions or centres recognized by the Ministry of Social Justice & Empowerment or by those organizations registered under the Companies Act.
- All types of prosthetic and orthotic devices, mobility aids such as tricycles, wheelchairs, crutches, walking sticks and walking frames/rolators will be provided. Motorised tricycles for persons with a locomotor disability that cost more than Rs. 6,000 may be procured if approved by the Ministry of Social Justice and Empowerment on a case by case basis. For all other devices the ceiling is Rs. 6,000.
- Aids and appliances such as hearing aids, braille slates, and special mobility aids for people with visual impairments, or with muscular dystrophy or cerebral palsy are available. Educational kits for different disability categories are also available. Ceiling for devices is Rs. 6,000 unless approved by the Ministry of Social Justice and Empowerment.
- Persons with disabilities are given a travel allowance of no more than Rs. 150 for visits to implementing agency centres.
- Aids and appliances up to the value of Rs. 3,600 will be given to persons with disabilities free of cost if their monthly income is up to Rs. 1,200 and at 50 percent of the cost if their monthly income is between Rs. 1,201 and Rs. 2,500.
Scheme for Financial Assistance Under the National Handicapped Finance Corporation
- The National Handicapped Finance Corporation (NHFC) aims at promoting economic development and self-employment ventures for persons with disabilities.
- It also aims at extending loans to persons with disability for pursuing professional/technical education leading to vocational rehabilitation/self employment.
- Provides loans for an amount up to Rs. 5 lakhs with rate of interest dependent on amount of money loaned.
- Provides loans to parent associations of persons with mental retardation to help set up income-generating activities for the persons with mental retardation. Details and downloadable forms are available from the National Handicapped Finance and Development Corporation web site
Travel By Rail
For Persons with Visual Impairments
- Rail travel concessions are available for persons with visual impairments. A 75 percent concession is available for the AC chair car and AC 3 – tier and a 50 percent concession for the AC 2- tier and AC first class. For additional information check the Indian railway
Web site
at http://www.indianrail.gov.in/fare_enq.html
Additional links:
http://www.nimhindia.org/rail/cons.html
http://rehabcouncil.nic.in/olink/rights_privileges.htm#travel - Escorts accompanying persons with visual impairment are also eligible to a 75 percent concession in basic fare.
- A copy of the original certificate (stating the disability) which is attested by a Gazetted Officer, M.P., M.L.A. should be given to the Station Master. This certificate may be produced while collecting the ticket. At this time the concession certificate for the person with visual impairment will be issued.
For Persons with Physical Disabilities
- If a person with a physical disability is traveling with an escort, and has a certificate from a government doctor stating that the person concerned cannot travel without the assistance of an escort, that person is eligible for a rail concession.
- All categories of persons with physical disabilities accompanied by an escort, when traveling for admission or discharge from a hospital for treatment or consultation with a medical expert, can avail of a rail concession on providing the necessary certificate.
- The concession rates are as follows:
Class % Age of Concession 1st Class 75 2nd Class 75 Sleeper Class 75 Season Ticket:
1st Class50 Season Ticket:
2nd Class50 - For additional information and to download the concession form for persons with orthopedic handicap or persons with physical disabilities refer to http://rehabcouncil.nic.in/olink/rights_privileges.htm#travel
For Persons with Hearing Impairments
- Persons with hearing impairments are eligible for a rail concession, after supplying a certificate of disability from a government doctor.
- The concession rates are as follows:
Class % Age of Concession 1st Class 50 2nd Class 50 Sleeper Class 50 Season Ticket:
1st Class50 Season Ticket:
2nd Class50
NOTE:
- A person with a hearing impairment is allowed 50 percent concession in both first and second class travel, but concession is not available for the escort.
- For additional information and to download the concession form for persons with hearing impairments refer to http://rehabcouncil.nic.in/olink/rights_privileges.htm#travel
For Persons with Mental Retardation
- A person with mental retardation, accompanied by an escort, with an appropriate certificate is eligible for a rail concession.
- The rail concession is as follows:
Class % Age of Concession 1st Class 75 2nd Class 75 Sleeper Class 75 Season Ticket:
1st Class50 Season Ticket:
2nd Class50 - For additional information and to download the concession form for persons with mental retardation refer to http://rehabcouncil.nic.in/olink/rights_privileges.htm#travel
Travel By Air
For Persons with Visual Impairments
- The Indian Airlines Corporation allows 50 percent concessional fare to persons with visual impairments on one-way trips or a single fare for a round trip journey on all domestic flights.
- Escorts traveling with a person with visual impairment are to pay the full fare.
- The flight attendant will look after the person with visual impairment not accompanied by an escort.
- This concession cannot be combined with any other concessional fare allowed by Indian Airlines.
- For additional informational information and to download the form refer to http://rehabcouncil.nic.in/olink/rights_privileges.htm#travel
For Persons with Physical Disabilities
- Persons with physical disabilities (80 percent and above) can avail of the following concessions on Indian Airline flights
- A 50 percent concession for an economy class INR fare or point to point fare.
- A 50 percent concession for an INR fare applicable to foreign residents in India.
Conveyance Allowance
- Employees working for the Central Government or regular establishments (including work- charged staff) with visual impairments or with physical disabilities of the lower extremities are to be paid a transport allowance at double the normal rates.
- Employees mentioned above who have been provided accommodation by the government within a distance of one kilometer from their workplace or within a campus housing the places of work and residence shall get an allowance at the normal rates.
- No allowance will be given to employees who have been provided with the facility of government transport.
- This allowance will not be given during absence from duty exceeding 30 days due to leave, training, tour etc.
- The travel allowance is as follows:
| Serial No. | Pay Scale of Employee | Rate of Transport in Rs. | Allowance Per Month |
|---|---|---|---|
| "A-1" / "A" Class City | Other places | ||
| 1. | Employees drawing pay in the scale of Pay of Rs. 8000 - 135000 or above | 800 | 400 |
| 2. | Employees drawing pay in the scale of Rs. 6500 - 6900 or above but below the scale of Rs. 8000 - 13500 | 400 | 200 |
| 3. | Employees drawing pay below the scale of Rs. 6500 - 6900 | 100 | 75 |
Income Tax Concession
80 DD (Deductions with respect to maintenance including medical treatment of a dependent with a disability)
An income tax deduction is given to an assessee who is a resident of India, from a Hindu undivided family and who has, during the previous year, had expenditures relating to medical treatment (including nursing), training and rehabilitation of a person who:
- Is a relative of the individual or is a member of the Hindu undivided family and is not a dependent on other person.
- Has a permanent physical disability (including blindness) or is a person with mental retardation.
- The assessee will be allowed a deduction of a sum of fifteen thousand rupees for the previous year. For additional details refer to http://www.nimhindia.org/80dd.html and http://rehabcouncil.nic.in/olink/rights_privileges.htm#incometax
80 DDA (Deductions with respect to deposit made for the maintenance of a handicapped dependent)
A Hindu undivided family or an individual who is an Indian resident can avail of income tax deduction, of an amount not exceeding twenty thousand rupees (Rs. 20,000) paid or deposited by him in the previous year out of his income chargeable to tax. This is under any scheme framed on his behalf by the Life Insurance Corporation or the Unit trust of India. This is subject to the conditions specified in sub-section (2).
The deduction under sub-section (94) will be allowed if the following conditions are fulfilled, namely:
- The scheme referred to in sub-section (1) provides for payment of annuity or lump sum amount for the benefit of a handicapped dependent person in the event of the death of the individual or Hindu undivided family in whose name the scheme has been made.
- The assessee nominates either a handicapped dependent or any other person or a trust to receive the payment on his behalf.
In the event of the death of the person with a handicap, the amount equal to the amount paid or deposited will considered as the income of the assessee of the previous year. He or she will be charged tax accordingly.
For more details refer to
http://rehabcouncil.nic.in/olink/rights_privileges.htm#incometax
Source: (Adapted from the Rehabilitation Council of India web site).
80 DDB (Deduction with respect to medical treatment etc.,)
An assessee who is a resident of India will be allowed a deduction of a sum of fifteen thousand rupees (Rs. 15,000) for any expenditure for medical treatment of a disease or ailment for:
- himself or a dependent relative,
- for any member of a Hindy undivided family.
The assessee however, has to fill out form 66b to avail of this deduction. For more details refer to http://rehabcouncil.nic.in/olink/rights_privileges.htm#incometax
80U (Deduction with respect to permanent disability (including blindness)
An individual who is a resident of India with a permanent physical disability or a person with mental retardation will be allowed a deduction of a sum of forty thousand rupees (Rs. 40,000). The person, however, has to be certified by a physician, a surgeon, an occulist or a psychiatrist working in a government hospital.
For more details refer to
http://rehabcouncil.nic.in/olink/rights_privileges.htm#incometax
80B (Rebate of Income tax in case of individuals of 65 years and above)
An assessee who is an individual resident of India of the age of 65 years or more will be entitled to: “A deduction from the amount of income tax (as computed before allowing the deductions under this Chapter) on his total income with which he is chargeable for any assessment year, of amount equal to 40
percent of such income tax." (Rehabilitation Council of India).
For more details refer to
http://rehabcouncil.nic.in/olink/rights_privileges.htm#incometax


