SECTION 80U FOR AY 2019-20

SECTION-80U: TAX DEDUCTION TO DISABLED INDIVIDUAL

SECTION-80U_ TAX DEDUCTION TO DISABLED INDIVIDUAL

A Person (Individual) can claim the deduction if he is suffering from disability.

Eligible Person:

Resident Individual.

Requirement of claim the deduction:

  • Resident Individual can claim the deduction under this section if he is having at least 40% disability which is certified by the medical authorities.
  • Following are the disabilities which is defined in the Act :
  1. Mental Illness.
  2. Mental Retardation
  3. Blindness
  4. Low Vision
  5. Leprosy-cured
  6. Hearing Impairment
  7. Loco motor disability
  • When a Resident Individual suffering from disability more than 80% is called severe disability.
  • Severe disability also includes multiple disabilities, autism and cerebral palsy.

Eligible Amount for Deduction:

For disability = Rs.75000/
For Severe Disability = Rs.125000/

Condition to claim the deduction:

  • Certificate in Form 10A from a recognized medical authority which certifying the disability.
  • Following Medical Authorities can issue the certificate :
  1. A Neurologist having the degree of MD in Neurology.
  2. In case children, A Pediatric Neurologist having an equivalent degree.
  3. A Civil Surgeon or Chief Medical Officer in Government Hospital.

Difference between Section 80 DD and 80 U:

  • Section 80 DD provides the tax deduction to self and family members whereas in Section 80 U provides the tax deduction to individual himself with disability.
  • In Section 80 DD require the deposit of the amount of Insurance Premium but in Section 80 U no requirement to deposit any amount.

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