hi Manoj:
the said diduction is available under sec, 80U of Income Tax Act 1961.
hope this will help you in your purpose.
with warm regards,

On 9/30/08, manoj gupta <[EMAIL PROTECTED]> wrote:
> Friends,
>     Can any one of you please let me know under which sub section of Section
> 80 of Income Tax Act a special deduction of Rs.75000 is given for the
> disabled, because I am to quote it somewhere as I can't recall it right now.
>     Regards,
>     Manoj
>
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