Section 80U Deduction

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.

Amount of Deduction under Section 80U

For Person with Disability

A person with disability means the person is suffering from at least 40% of disability. If an individual has at least 40% of a disability then he/she is eligible for a deduction of Rs. 75,000.

For Person with Severe Disability

A person with disability means the person who is suffering from at least 80% of a disability. If an individual has severe disability then he/she is eligible for a deduction of Rs. 1,25,000.

Definition of Disability under Section 80DD

"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".

Blindness

"Blindness" refers to a condition where a person suffers from any of the following conditions, namely:- (i) Total absence of sight or (ii) Visual acuity not exceeding 6160 or 201200 (snellen) in the better eye with correcting lenses or (iii) Limitation of the field of vision subtending an angle of 20 degree or worse.

Cerebral Palsy

"Cerebral palsy" means a group of non-progressive conditions of a person characterized by abnormal motor control posture resulting from brain insult or injuries occurring in the pre-natal, perinatal or infant period of development.

Leprosy Cured Person

"Leprosy cured person" means any person who has been cured of leprosy but is suffering from (i) Loss of sensation in hands or feet as well as loss of sensation and paresis in the eye and eye-lid but with no manifest deformity; (ii) Manifest deformity and paresis; but having sufficient mobility in their hands and feet to enable them to engage in normal economic activity; (iii) Extreme physical deformity as well as advanced age which prevents him from undertaking any gainful occupation, and the expression "leprosy cured" shall be construed accordingly.

Hearing Impairment

"Hearing impairment" means loss of sixty decibels or more in the better year in the conversational range of' frequencies.

Loco Motor Disability

"Loco motor disability" means disability of the bones, joints muscles leading to substantial restriction of the movement of the limbs or any form of cerebral palsy.

Mental Illness

"Mental illness" means any mental disorder other than mental retardation.

Mental Retardation

"Mental retardation" means a condition of arrested or incomplete development of mind of a person which is specially characterized by sub normality of intelligence.

Low Vision

"Person with low vision" means a person with impairment of visual functioning even after treatment or standard refractive correction but who uses or is potentially capable of using vision for the planning or execution of a task with appropriate assistive device.

Medical Certificate for Claiming Section 80DD Deduction

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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