DEDUCTION IN RESPECT OF DISABLED PERSONS (U/S 80U) DURING FINANCIAL YEAR 2014-15

  1. The deduction is allowed to an individual suffering from any disability as defined in Indian Income Tax Act.
  2. Deduction of Rs.50000/= is allowed for partial disability.
  3. Deduction of Rs.100000/= is allowed to a person suffering with severe disability.
  4. The assessee must furnish a certificate from an authority as prescribed in Income Tax Act.

Rules made under Indian Income Tax for claiming the deduction under section 80U

1. The deduction is allowed to a resident individual who is suffering  from any disability.

2.  A deduction of Rupees fifty thousand can be claimed from the income of disable assessee.

3. In case the assessee is suffering from severe disability then the deduction can be allowed for one lakh rupees.

4. A disable person means any person having any disability over 40% as defined under the Person with Disability (Equal Opportunities, Protection of Right and Full Participation) Act,1995, National Trust for Welfare of Person with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999.

5. A person with severe disability means person having any disability of 80% or more as defined under the Disability Act, 1995 or Multiple Disabilities Act, 1999.

6. The above deduction can not be claimed by the assessee if the deduction is already being claimed under section 80DD.

7. The assessee shall produce the certificate from the respective medical officer as defined under this section.

 DEDUCTION IN RESPECT OF DISABLED PERSONS (U/S 80U) FINANCIAL YEAR 2015-16 ONWARD

.Ever thing is same as mentioned in financial year 2014-15 except following changes:-

  • The amount of deduction from income in respect of a person with any disability is increased to Rs.75000/=.  In financial year the amount of deduction was Rs.50000/=.
  • The amount of deduction from income in respect of person with severe disability,  is increased to Rs.125000/=.  In financial year the amount of deduction was Rs.100000/=.

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