1. Income Tax Concessions: Deduction from the total income of the handicapped persons under Section 80 U is Rs. 40,000/-.
2. Custom Duty Concessions: The Central Government exempts certain pre-identified categories of goods when imported into India by a loco-motor handicapped or disabled person for his personal use, from the whole of the duty of customs and the additional duty subject to the condition.
3. Other Tax Concessions: Physically Handicapped persons owning a motorized vehicle get exemption from paying road- tax.
