SECTION-80U: TAX DEDUCTION TO DISABLED INDIVIDUAL
A Person (Individual) can claim the deduction if he is suffering from disability.
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 :
- Mental Illness.
- Mental Retardation
- Low Vision
- Hearing Impairment
- 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 :
- A Neurologist having the degree of MD in Neurology.
- In case children, A Pediatric Neurologist having an equivalent degree.
- 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.