Section 80U deduction can be claimed by taxpayers who have been certified by a Medical Authority to be a person with disability or severe disability. Section 80U and 80DDB provide tax benefits to individuals and their family members with disabilities. Individuals suffering suffering from disability can get deduction under Section 80U. On the other hand, an individual can claim tax benefit under Section 80DDB, if a dependent family member is suffering from disability.
"Person with disability" means a person suffering from not less than 40% of any disability mentioned here as certified by a medical authority. The definition for disability under Section 80DD is taken from the "Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995" and "National Trust for welfare of Person with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999".
Taxpayers claiming Section 80DD deduction should file a copy of the medical certificate issued by the medical authority. In case of person with disability or severe disability due to autism, cerebral palsy or multiple disability, certificate issued by the medical authority in Form No. 10 – IA should be submitted. The medical certificate for claiming deduction under Secton 80DD can be issued by a neurologist with a Doctor of Medicine (MD) degree in Neurology or a Pediatric Neurologist with a similar degree for children or a Civil Surgeon or a Chief Medical Officer (CMO) of any government hospital.
For temporary disability, the certificate will be valid for the period starting from the assessment year to the previous year during which the certificate was issued and ending with the assessment year relevant to the previous year during which the validity of the certificate expires.
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