Which among the following facilities are provided to the disabled by the Central Government of India? 

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MP Mahila Supervisor Official Paper (Held on: 28 Mar, 2017 Shift 1)
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  1. Persons with disabilities are eligible for income tax deduction under Section 80U
  2. Persons with disabilities are exempted from payment of professional tax
  3. Legal guardians of dependent persons with disabilities are eligible for income tax deduction under Section 80DD
  4. All of the above

Answer (Detailed Solution Below)

Option 4 : All of the above
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Detailed Solution

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The Central Government of India provides several benefits and facilities for persons with disabilities to support their financial and social well-being.

Key Points These include:

  • Income Tax Deduction under Section 80U: Individuals with disabilities (with at least 40% disability) can claim tax deductions up to a specified limit.
  • Exemption from Professional Tax: Many states in India waive professional tax for persons with disabilities, reducing their financial burden.
  • Tax Deduction for Legal Guardians (Section 80DD): Parents or guardians of dependent disabled individuals can claim deductions for expenses related to their care, including medical treatment, rehabilitation, and maintenance.

Hence, all of the above is the correct answer.

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