In computing the total income of an individual being a person with disability, a deduction under section 80U shall be allowed if certain conditions and satisfied.
(A) Essential Conditions for Claiming Deduction under this Section 80U
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The taxpayer is an individual and resident in India.
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He suffers 40% or more than 40% of any disability (i.e., blindness, low vision, leprosy-cured, hearing impairment, locomotor disability, mental retardation, mental illness).
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The taxpayer shall have a certificate issued by the medical authority. Where the condition of disability requires reassessment, a fresh certificate from the medical authority shall have to be obtained after the expiry of the period mentioned on the original certificate in order to continue to claim the deduction.
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He furnishes a certificate issued by the medical authority in the form and manner, as may be prescribed, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed. Where the condition of disability requires reassessment of its extent after a period stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment year relating to any previous year beginning after the expiry of the previous year during which the aforesaid certificate of disability had expired, unless a new certificate is obtained from the medical authority in the form and manner, as may be prescribed, and a copy thereof is furnished along with the return of income under section 139.
(B) Amount of Deduction Under Section 80U
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Rs. 75,000 in case of a Person with Disability.
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Rs. 1,25,000 in case of a Person with Severe Disability. (i.e., having disability of 80 per cent or above).
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