Income Tax section 80U Deduction in case of a person with disability

This article is about Section 80U Deduction of Income Tax Act 1961-2020,

Deduction in case of a person with disability.

Eligible assessee: Resident Individual

Amount of Deduction allowed from total Income :

• Normal disability- Rs 75,000
• Severe disability- Rs 1,25,000

Conditions to be fulfilled:

• He sholud be certified by the medical authority to be a person with disability
• Has to Furnish a copy of the 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
• If condition of disability requires reassessment of its extent after a period stipulated in the aforesaid certificate and if certificate of disability had expired during any previous year then ,unless a new certificate is obtained from the medical authority no deduction under this section shall be allowed from that previous year.

Explanation.—For the purposes of this section,—

1. "medical authority" means the medical authority as referred to in clause (p) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), or such other medical authority as may, by notification, be specified by the Central Government for certifying "autism", "cerebral palsy", "multiple disabilities", "person with disability" and "severe disability" referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
2. "person with disability" means a person referred to in clause (t) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), or clause (j) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
3. "person with severe disability" means—
   (i) a person with eighty per cent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996); or
   (ii) a person with severe disability referred to in clause (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).

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