Section 80U: Deduction for Persons with Disability

Topic Covers:

1. Applicability
2. Disabilities fall under Section 80U
3. Conditions to be Satisfied
4. Quantum of Deduction
5. Revision of Medical Certificate

Individual taxpayers who are suffering from disability can benefit from section 80U of the income tax act.

Applicability:

A resident individual (irrespective of citizenship). NRI cannot take benefit of this section. This deduction can be claimed by the taxpayer for himself.

Disabilities fall under Section 80U

The following disabilities are covered under section 80U of the Income Tax Act:

• Autism
• Cerebral palsy
• Blindness
• Low vision
• Leprosy cured
• Hearing impairment
• Locomotor disability
• Mental retardation
• Mental illness

Conditions to be Satisfied:

Assessee is a disabled individual: The assessee, at any time during the previous year, must be certified by a medical authority as a person with a disability.

Report: The assessee must furnish a copy of the certificate issued by the medical authority in the prescribed form along with the return of income for the relevant assessment year.

Quantum of Deduction:

Assessee suffering from severe disability (80% or more disability): ₹1,25,000

Assessee suffering from a disability (40% or more but less than 80% disability): ₹75,000

Deduction under this section is irrespective of the actual expenditure incurred, making it a statutory deduction.

Revision of Medical Certificate:

If the extent of disability requires reassessment after a specified period in the existing certificate, the assessee must obtain a new certificate from the medical authority and furnish it with the return of income.

Note:

If the taxpayer opts for the new tax regime, a deduction under section 80U is not allowed.

Deduction under Section 80U is available for the disabled assessee, whereas deduction under Section 80DD is for dependant disabled relatives.

New ITR forms commencing from the FY 23-24 require more details like:

• Nature of disability
• Date of filing Form 10-IA
• Acknowledgment number of the Form 10-IA
• UDID number (If available)

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