evidence: Niramaya is a health insurance scheme that is specifically designed for individuals with Autism, Cerebral Palsy, Mental Retardation, and Multiple Disabilities. This scheme provides comprehensive coverage for all types of disabilities without any selection or exclusion criteria based on pre-existing conditions. The insurance coverage can go up to Rs. 1 lakh with a single premium across all age groups. The services covered under this scheme include regular medical check-ups, hospitalization, therapy, corrective surgery, transportation, repetitive medical intervention as an in-patient, pre & post-hospitalization expenses, cashless hospitalization in empanelled hospitals, reimbursement of claims in case of OPD services, and treatment through non-empanelled hospitals. [...] Under Section 80U, in case of a Person with a Disability (at least 40%) deduction of Rs 75,000 /- is allowed. In the case of a Person with a Severe Disability (80% of one or more disabilities) deduction of Rs. 1,25,000/- is allowed. Under Section 80DD – Tax Deduction of Rs 75,000 (Person with Disability of at least 40%) and Rs 1,50,000 (Person with Disability of 80 % or more) in respect of maintenance, including medical treatment of a dependent who is a person with a disability.