What sops can autistic kids' parents avail of?

My son is autistic and his UDID card mentions 25% disability. What tax benefits am I eligible for? Is it true that the clubbing provision doesn't apply to special children? Also, how can I set up a trust for his future?

- Mahesh Nayak & Prasanna Pathak

—Name withheld on request

Since your son is diagnosed with autism, you are entitled to claim a fixed deduction of ₹75,000 per year under Section 80DD of the Income Tax Act. This deduction covers expenses related to medical treatment (including nursing), training, and rehabilitation of a dependent with a disability.

Importantly, in the case of autism, the 40% disability threshold does not apply to claim this deduction. You will, however, need a valid medical certificate issued by a neurologist or a civil surgeon/chief medical officer at a government hospital, which must be filed using Form 10IA before filing your income tax return.