Section 34, The Persons With Disability Act, 2011

(1) Any donation, bequest, subsidy or financialassistance which may be made to the Commission or Government agency or organization involved in the rehabilitation of persons with disability shall be allowed as a deduction from the donor’s gross income for the purpose of computing taxable income. (2) The Minister responsible for finance or other appropriate authority shall endeavour to provide, subject to any other relevant enactment, incentives to local manufacturers of technical aids and appliances used by persons with disability in accordance with the investment incentives policy approved by Cabinet. PART VIII– OFFENCES AND PENALTIES