Forrum For Autism Letter to Chairman , CBDT

forumforautism

REGISTERED UNDER THE SOCIETIES REGISTRATION ACT, 1860 VIDE REGN. NO. 31/2002

REGISTERED UNDER THE INDIAN TRUST ACT,1950 VIDE REGN. NO. F 23880, 11/4/2002

2^nd floor, Block A, Jyeshtaram Baug, Dr.Ambedkar Rd, Dadar, Mumbai 400014.

forumforautism@hotmail.com

Advisory Committee: Dr. Vrajesh P. Udani Dr. Vibha Krishnamurthy Dr. Anjali Joshi Ms. Merry Barua

Monday, December 3, 2007 To Chairman , CBDT, North Block, Lok Nayak Bhavan , Delhi- 110 003. Dear Sir , Sub : Tax Relief u/s 80DD through TDS & allowing the scheme of “Jeevan Aadhar” of LIC for children with Autism/Cerebral Palsy. Autism is a lifelong biological condition that affects the normal development of the brain, It is said to affect one out of every 200 individuals, and features commonly found in autistic individuals include learning difficulties, obsessive interest and need for routine, and body movements or "tics". Often times motor coordination is an issue as well or the individual may be nonverbal. Autism is neurological disorder, and is not a psychological condition. There is no known cure for Autism. In the “Autistic Spectrum”. Are: Autism, HFA (High Functioning Autism), Asperger's Syndrome, and PDD-NOS (Pervasive Developmental Disability. The National Trust for welfare of persons with autism, cerebral palsy, mental retardation and multiple disabilities Act, 1999 provides for the constitution of a body at the national level for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities and for matters connected therewith or incidental thereto. As we know our Hon. Finance Minister in the budget for the year 2004-05 had extended the benefit of Section 80DD and Section 80U in respect of persons suffering from autism, cerebral palsy and multiple disability. We are also indebted to him that the same benefit is enhanced to Rs.75000/- from the Assessment year 2006-07 onwards. As per your latest circular number 11/2006 [F.No.275/192/2006-IT (B)] it is observed that tax relief under section 80DD is allowed subject to assessee furnishing a copy of certificate issued by the medical authority in the prescribed form and manner, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed.

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Due to the above-mentioned wordings in the circular, the employers are unable to consider providing this relief through TDS and adjust the relief in the form 16.

It is also observed that due to certain technical difficulties (benchmarking of IQ level) the LIC’s best policy for differently-abled children and individuals is not allowed and affected parents having children affected by autism, cerebral palsy, MR and Multiple Disabilities are not getting chance to take this scheme of LIC although Govt. of India already acknowledged them as severe disability.

This is our humble request to your department and personally to you to look into this problem and assist us in the following manner.

1) Amending suitably the wordings of the Act so as to enable the employers to provide the benefit of tax relief u/s 80 through Tax Deduction at Source reflecting the same in Form-16.

2) To relax and amend the requirement of LIC’s “Jeevan Aadhar” policy so that parents having children with such severe disability can subscribe to this plan.

3) To enhance the amount of relief under section 80DD suitably in the forthcoming budget so as to provide financial empowerment to the affected families.

Sir, benefit can only become useful if the same is passed on to the families at the right time and hence my earnest request is to consider the above-mentioned issues sympathetically for the purpose of empowerment of affected parents in our country.

Finally a last word, please help these Autistic Children and their parents and family members from the world apathy and isolation to a journey of sympathy and inclusion.

Sincerely yours,

( Chitra Iyer )

President

Forum For Autism

Mumbai

cc : Hon. Minister , Ministry of Social Justice and Empowerment ,

Shastri Bhawan , Dr. Rajendra Prasad Road , New Delhi – 110 001

cc : Hon. Minister , Ministry of Finance ,

19, Safdarjung Road , New Delhi – 110 011.