PDF Section 80U of the Income Tax Act provides deduction to a taxpayer who is suffering from some kind of disability .Such deduction u/s 80U is available only against specified disease and against a certificate by prescribed doctor . In this context only Sri Babasaheb Andhale of Karjat district asked “What are the conditions to take relief under section 80U in income tax in India?” . Therefore an attempt is made to make readers of this blog the deduction u/s 80U available to disable taxpayers.
Who can get deduction u/s 80U ?
Only individual taxpayer who is suffering from specified disability can claim this deduction from his/her gross total income.
How much deduction can be claimed u/s 80U ?
Rs 50000 in normal disabilty case. Rs 1,00,000 in case of sever disability.
Please give complete list of disability which are qualified for this deduction ?
Complete list of disability covered for section 80U is as under
As per (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) “disability” means—
(i) blindness;
(ii) low vision;
(iii) leprosy-cured;
(iv) hearing impairment;
(v) locomotor disability;
(vi) mental retardation;
(vii) mental illness;
further as per section 2of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); following disability also eligible for 80U deduction
- Autism
- Cerebral palsy
- Multiple disabilities [ more than one disabilities given in( i )to (vii) above. ]
Are there any documentary proof required?
yes, one requires to have certain certificate from prescribed doctors that he /she is suffering from aforesaid disability at least to the extent of 40 % or in case of sever disability , 80 % suffering. Remember , you do not have to enclose any certificate copy with the return of income, however, as per the provision , you ought to have the certificate first , before you can claim the deduction u/s 80U. As per Rule 11A of I T Rules, medical authority for issuing certificate of disability are
(i) a Neurologist having a degree of Doctor of Medicine (MD) in Neurology (in case of children, a Paediatric Neurologist having an equivalent degree); or
(ii) a Civil Surgeon or Chief Medical Officer in a Government hospital.
What forms are prescribed ?
Prescribed forms are
- For person suffering from autism, cerebral palsy or multiple disability : Form 10-IA Download
- For mental retardation , Download this form.
- For all other kinds of disaibility , downlaod this form
Please note that the forms 2 & 3 are from the notification by government. Download it from here
Can a individual claim deduction for His Wife/ Childeren / Parents U/s 80U
U/s 80U , an assessee who is disanled can only get deduction.
For parents or dependentrs , section 80DD and 80DDB are there . Please read Deduction u/s 80U simplified in six steps !
MY PHYSICAL DISABILITY IS 50%,HOW MUCH DEDUCTION CAN BE CLAIMED UNDER 80U.
You can avail Rs 75,000 deduction for sever disability because in your case , you are 100 % hearing impaired.
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