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Section 80U – Deduction in case of Person with Disability

Table of Contents

This guide is applicable for Financial year 2017-18 (A.y 2018-19)

An individual suffering from disability himself gets tax benefit under section 80U while an individual gets tax benefits under section 80DDB if any dependent family member of the individual is differently abled.

Eligible Assesse

Resident individual with disability (may be ordinarily resident or not ordinarily resident)

Amount of Deduction from Financial Year 2015-16

The amount of deduction under section 80U is fixed, irrespective of the amount of expenditure or the amount paid/deposited as under

  • Disability of less than 80% but not less than 40% – Fixed deduction of Rs. 75,000
  • Disability of severe disability i.e 80% or more – Fixed deduction of Rs. 1,25,000

Certificate

A certificate issued by the medical authority is required for claiming deduction under this section. If the disability requires reassessment, then a fresh certificate has to be obtained. Form no. 10IA is to be filed for this purpose.

If the certificate is expiring in a year then also deduction can be claimed in that year but should be renewed to continue deduction in next financial years.

Such certificate is not required to furnish with return of income, but to be submitted to Assessing officer only if demanded by him.

The following kinds of medical authorities can certify a person to be disabled:

  • A Civil Surgeon or Chief Medical Officer (CMO) of a government hospital.
  • A Neurologist with an MD in Neurology.
  • In case of children, a Paediatric Neurologist having an equivalent degree.

Meaning of disability

Disability includes physical handicapped persons as well as person with mental disorders. The illness which are covered in this section are

(i) Blindness

(ii) Low Vision

(iii) Leprosy-Cured

(iv) Hearing Impairment

(v) Locomotor Disability

(vi) Mental Retardation

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(vii) Mental Illness

Example

Particulars Normal Disability Severe Disability
Income from Salaries 4,00,000 4,00,000
Gross Total Income 4,00,000 4,00,000
Less: Deductions u/s 80U 75,000  1,25,000
Net Total Income 3,25,000 2,75,000

Rohit Pithisaria

I am a Chartered Accountant based in Jaipur (Rajasthan). Started TaxAdda in 2011 as a blog and now providing various service related to GST and Income Tax to the client all over India. Also writing actively for TaxAdda blog and our e-Magazine on GST & Income Tax.

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