Section 80U
Disability Person Avail Income Tax Deduction Max Rs.1.25 Lakh.
Section 80U of Income Tax has provision to avail special tax
benefits to those taxpayers who suffers from disability. This Sec 80U seems
like 80DD, but the difference is benefit will be claimed only assessee himself suffering from disability.
Eligibility to
avail Tax benefit
Tax benefit
can avail resident individual suffering a disability himself. The HUF and NRI
are not eligible for this Sec 80U deduction. The taxpayer who suffers
disability with 40% and above could claim tax benefit 75,000/-. In case of
disability is severe with 80% then can avail tax deduction Rs.1,25,000/-.
Disabilities
considered under 80U
The taxpayer who suffer himself disability Sec
80U, IT act provides tax significant relief . The disabilities Blindness, Low vision, Leprosy-cured,
Hearing impairment, Mental retardation, Mental illness, Locomotor disability
are considered under this Section 80U of Income Tax Act, 1961
Certificate to
be produced
To avail tax
benefit u/s 80U, the assesse should get certificate from medical competent authority. The Xerox
copy of the certificate should be enclose to the Income Tax returns.
