In Brief
A disabled person filed a public interest petition challenging Section 80DD of the Income Tax Act and the Jeevan Aadhar Policy, which restrict annuity payments to disabled dependants only after the proposer's death. He argued this violates Article 14 (equality). The Court acknowledged the hardship in cases where parents are alive but unable to earn, but held that the restriction is based on reasonable classification—securing the disabled person's future after parental death. The Court cannot mandate legislative amendments, so it disposed of the petition urging the government to reconsider the provision and explore making suitable amendments.
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