Section 80U-Deduction for Disablity

Section 80U – Deduction for Disablity of Assessee

section 80u of the income tax act
deduction under section 80u of the income tax act

Income Tax Act had given a major relief to those Resident Individual  who are suffering from a disability in Physical. The section was introduced to provide relief to disabled taxpayers. The Section is applies to Individual himself only, not on his/her spouse/children or parents. The main benefit of this section is the assessee get a flat amount of deduction.

Applicable Section – Section 80U of The Income Tax Act

Eligible Assessee – Resident Individual

Provision of the Section – a resident individual who, at any time during the year is certified by the medical authority to be a person with disability [as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] [w.e.f. assessment year 2005-06 including autism, cerebral palsy, and multiple disabilities as defined under National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities Act, 1999].

Amount of Deduction –

1. Person with disability (Less than 80% disability) – Rs 75,000 Flat deduction

2. Person with severe disability (80% or more disability) – Rs 125,000 Flat deduction

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