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Tax Deductions For Disabled Individuals – Section 80U


VFN Team - May 25, 2018 - 0 comments

Section 80U

Section 80U is for Disabled Individuals

Under this section, (Section 80U) an individual gets the deduction, if an individual is suffering from certain disabilities.

The deduction can be claimed if an individual has been resident of India in the assessment year and at least suffers from 40% disability.

Under section 80 DDB, an individual gets tax benefits if any dependent family member of the individual is suffering from a disability.

Disability is primarily divided into 7 categories:

  1. Mental Retardation
  2. Hearing Impairment
  3. Low Vision
  4. Loco Motor Disability
  5. Mental Illness
  6. Blindness
  7. Leprosy Cured

Eligibility

An individual is certify as a disable only through medical authorities like:-

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

Deduction limit

There are two categories for deduction under section 80U:-

  • Person with disability:

 An individual suffering from at least 40% of a disability then deduction of Rs.75, 000 is allowed.

  • Person with severe disability:

 An individual suffering from severe disability (80% or more) then deduction of Rs.1, 25, 000 is allowed.

How do I Claim Section 80U Benefits?

  • An individual is required to fill form related to their disabilities.
  • Then the second step is to submit the medical certificate regarding the disability and return of income certificate as per Section 139 for the relevant assessment year.
  • An individual still be able to claim deductions in the year of expiry of the certificate. But from next year onwards a fresh certificate will be required.

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