Section 21, The Finance Act, 2011.

(1) For the purposes of income tax, there shall bededucted from the taxable profits of any business or establishment, 200% of the actual cost of the remuneration payable to any physically or mentally disabled employees, up to the extent of the profits of the year in which the expenditure is made, but any unclaimed amount shall not be available for future deductions. (2) A claim for the deduction under subsection (1) shall be accompanied by a certificate of disability issued by the prescribed authority in the prescribed form in respect of the employee with disability. (3) For the purposes of subsection (1), "disability" shall have the meaning assigned thereto in the Persons with Disability Act, 2010.