• Oct
  • 28
  • 2013

Deduction U/s. 80U for disabled persons

Sandeep Kanoi

Deduction Under Section 80U of Income Tax Act, 1961 for disabled persons 

The Income Tax Act, 1961 provides deduction u/s. 80 in pursuance of which an individual (Indian citizen and foreign national) who is resident of India, and who suffers from not less than 40 per cent of any disability is eligible for deduction to the extent of Rs. 50,000/- and in case of severe disability to the extent of Rs. 100,000/-.

For availing deduction u/s. 80U, the assessee needs to fulfill certain legal formalities like he has to obtain a certificate from medical authority constituted by either the Central or the State Government, along with the Return of Income for the year for which the deduction is claimed. The intricate details of Section 80U is explained below in question answer form.

Q.      What is the main difference between Deduction u/s. 80U & Section 80DD?

80DD deduction is in case of the dependent of the employee whereas 80U deduction is in case of the employee himself.

Q.  Do deduction amount U/s. 80U dependent on amount of Expenditure?

This deduction amount is a lump-sum one, irrespective of how much you spend on medical treatment.

Deduction could be claimed even for the year in which the certificate expires. Beyond this year, no deduction could be obtained till the certificate is renewed or a new one is obtained.

 

Q.      Deduction u/s. 80U is allowed to whom?

Ans.   Deduction u/s. 80U is allowed to any person being a resident (Indian citizen or foreign national), who, at any time during the previous year, is certified by the medical authority to be a person with disability or severe disability.

Q.      What Documents are required to claim deduction Under Section 80U?

To avail a deduction under Section 80U, no bills or receipts are required. What is required is a valid certificate from a medical authority certifying the disability. Separate forms need to be filled for mental illnesses and all other disabilities. For illnesses such as autism or cerebral palsy form number 10-IA additionally needs to be filled.

Q. Which are the medical Authorities who can certify Under Section 80U?

The medical authorities who are deemed to certify are:         

-A Neurologist with an MD in Neurology.

-For children, a Paediatric Neurologist having an equivalent degree.

-A Civil Surgeon or Chief Medical Officer (CMO) of a government hospital.

Q.      What is by “Disability”?

Ans.   “Person with disability” means a person suffering from not less than forty per cent of any disability as certified by a medical authority;

The disabilities are those which are specified in “The Persons with Disability (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995”.

“Disability” means-

(I) 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;

(II)  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;

(III) Leprosy-cured- “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;

(IV) Hearing impairment- Hearing impairment” means loss of sixty decibels or more in the better ear in the conversational range of’ frequencies;

(V) 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,

(VI) 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;

(VII) Mental illness- “Mental illness” means any mental disorder other than mental retardation;

Q.      What is by “Severe Disability”?

Ans.   Severe Disability is described as a person with eighty per cent or more of one or more aforementioned disabilities.

The benefit of deduction under this section has also been extended to persons suffering from autism, cerebral palsy and multiple disabilities.

Q.      What is meant by “medical authority”?

Ans.   Medical Authority means any hospital or institution specified in Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 by notification by the appropriate Government;

Q.      What is meant by “appropriate government”?

Ans.   “Appropriate Government” means,

i.  the Central Government in relation to the Central Government or any establishment wholly or substantially financed by that Government, or a Cantonment Board constituted under the Cantonment Act, 1924, the Central Government;

ii.  the State Government in relation to a State Government or any establishment wholly or substantially financed by that Government, or any local authority, other than a Cantonment Board,;

iii.   the Central Government in respect of the Central Coordination Committee and the Central Executive Committee,;

iv.   the State Government in respect of the State Coordination Committee and the State Executive Committee,;

Q.      What is the amount of deduction available under section 80U?

Ans.   For normal disability, assessee can claim deduction of Rs. 50,000 while assessee with Severe Disability can claim deduction of Rs.100,000/-.

Q.      What is the procedure Involved to claim deduction under this section?

Ans.    The assessee claiming a deduction under this section shall furnish a copy of the certificate issued by the medical authority in the form and manner, as may be prescribed, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed.

Where the condition of disability requires reassessment, a fresh certificate from the medical authority shall have to be obtained after the expiry of the period mentioned on the original certificate in order to continue to claim the deduction.


55 Responses to “Deduction U/s. 80U for disabled persons”

  1. Mahendra says:

    Dear Sir,
    I am hearing impaired PH candidate having disability of more than 60% in right ear. Can I eligible to take tax deduction benefit under section 80 U, if yes, how much amount? Pl guide.
    Secondly, I already filed income tax return for 2014-15 assessment year on 27/6/14 but unfortunately forget to mention the amount under section 80 U. Can I filed modified/ revise return? if yes, under which section?Pl guide me.
    Waiting for ur reply

    Thanks And Regards
    Mahendra

  2. Amar Jain says:

    As a matter of practice, when claiming deduction under Section 80U, the disability certificate is not sent along with returns despite the fact that it is prescribed under Section 80U (2) and Rule 11A. And the reason for this is the sub-rule (2) of rule 12 of Income Tax Rules, 1962 which provides that no ITR should accompany any document. Therefore, unless demanded by the Department, the disability certificate is not to be sent.

  3. kavitha says:

    My son is suffering from cerebral palsy.can I claim tax deduction under section 80u.how much amount I can claim.what are the certificate/documents reruired for claiming tax deduction,

  4. kavitha says:

    My son is suffering from cerebral palsy,can i claim tax deduction under section 80u how much amount can i deduct.

  5. rachna jain says:

    sir, I lost vision totaly in one eye and another eye is also too weak. Can I claim exemption u/s 80U.
    My son is also lost vision in one eye.Can I claim for his treatment in income Tax.

  6. Avinash Singh says:

    Dear Sir,

    I am a State government Employee. I have 40% disability in this FY-2013-14 due to road accident I can rebate under section 80U of Rs.50000.00.

    Plz suggested me ASAP.

  7. MANOJIT GHOSH says:

    I am a 70% disabled person. how i get tax exemption under 80u.

  8. Mahendra says:

    Dear Sir,
    I am hearing impaired PH candidate having disability of 50% in both ears. Can I eligible to take tax deduction benefit under section 80 U, if yes, how much amount? Pl guide.
    Secondly, I already filed income tax return for 2014-15 assessment year on 27/6/14 but unfortunately forget to mention the amount under section 80 U. Can I filed modified/ revise return? if yes, under which section?Pl guide me.
    Waiting for ur reply

    Thanks And Regards
    Mahendra

  9. N,K,Ahuja says:

    I have sent a quarry on 14/6/14 regarding eligibility of persons to avail rebate under section 880u who can’t speak at all, but you have not given any advise or reply instead my mail is flooded with unnecessary information from tax guru on points which are not relevant for an individual tax payer. Pl. stop all those mails.

  10. ROHIT NIGAM says:

    Sir,

    I am handicap my left leg is like polio and my percentage is 50%.

    how much rebate amount from Income tax in this percentage Rs. 75000/- or Rs. 100000/- please give me reply

    I am waiting your reply

    Thanking you

    Rohit Nigam

  11. P S Garje says:

    Sir,

    Can I avail the benefit of Section 80U from spine problem to me? Please advice.

  12. N.K.Ahuja says:

    Sir,
    Due to cancer my both vocal cords have been removed and I can’t speak at all. Is it covered under section 80u?

  13. Amrik singh says:

    Sir I am 90 % disabled can I am able to tax detection ( amputation through knee ( rt ) and amputation great toe ( Lt ) mob number- 9992682939 and 9467603950 Amrik

  14. Amrik singh says:

    Sir I am 90% disabled can I am able to tax detection (amputation through knee (rt) and amputation great toe (Lt)

  15. Kailash Luthra says:

    I am retired person from HP state electricity board. Instead with an accident during 1999 & during 2002 I got disability certificate with 45% disability from CMO shimla. I had not claimed the tax benefit U/S 80U for my disability due to the reason that as it was told by my ddo that the benefit was to be given for disability more than 50%.
    But now it has come to my notice that the benefit of ₹ 50000/- can be availed on the disability more than 40%.
    Saucy I want to know that can I claim the benefit U/S 80U by revising the returns wef 2002 or otherwise I may be advised accordingly.
    Thanking you in anticipation,
    Kailash Chancery Luthrakailash, Retired CHDM, from H.P. State Electricity Board, Shills.

  16. sachin paliwal says:

    hi sir
    i am 70% physically handicap
    SO PLS TELL ME ABOUT income tax benifit
    thanky sir

  17. amlesh says:

    I am 42% physically handicapped please tax relaxation ka dayra batayen

  18. singhrajsinghal says:

    Sir,my staff member PH person having a certificate of disabelity of above 40% .this certificate issued in 1998.my question is eigible for deduction U/S 80U in year 2014-15.

  19. edwin says:

    My mother is blind in one eye. She is totally dependent on me.
    Can I claim exemption of Rs.50,000.00 or Rs. 100,000.00 under Income tax
    for disabled persons.

  20. Subhas P. says:

    My one I is blind , i have applied for civil hosp. for certificate , Dr. Issued certificate for 30% only.
    Can I get the beneft of 80U ,
    please confir.

  21. Subhas P. says:

    I am having only one eye the other one is totally blind can i get any benifits
    of 80U,
    I have applied for Civil hosp. but they issued certificate for 30% only. in this case can I get benefit of 80U .

    Please confirm

  22. nawal ksihore pd says:

    sir i just want to know that is there any deduction in income tax related to hadicapped people if yes then how much

  23. lokesh says:

    sir,
    I am PH person having a certificate of dissabitity of 40-70% .
    this certificate issued in 1994. my question is
    am i eligible for deduction u/s 80U in year 2014-15

  24. Imran sheikh says:

    can we take benefit of U/s 80-DD for two disable dependent person in IT return of a person

  25. Parveen kumar says:

    Sir,I m 40 percent handicap (polio )my certificate issue date Aug 2009. 80u ki rebate ke liye new certificate ki jrurate hai kya.

  26. sewaram solanki says:

    sir i am 45% physicali handicapad. save tax 80u

  27. ramachandran says:

    Dear sir,
    I am having 40% vision disability. Can I am able to tax detection. Pleas advice .

  28. C R Kshirsagar says:

    Sir
    I am having 40% permanent disability in vision and my mother is handicapped having 60% permanent disability . Both are having medical certificate issued by civil surgeon . Is there any necessity to renew the certificate every year to get IT exemption under 80 DD and 80 U.

  29. Anil Bhoya says:

    Sir’ I am 50% handicapped person . please give me information under section 80U benefit.

  30. Harish Totlani says:

    I have 60% hearing loss ,am i eligible for 80U DEDUCTION ,of IT act

  31. alka says:

    i am having 65% handicaped ceritificate what is my deduction 50000 or100000 alka

  32. ramesh kumar says:

    I have 54% disability certificate can I eligible for income tax as I am a govt. employee. How much deduction allowed, please confirm.

  33. ramesh kumar says:

    I have 54% disability certificate issued by the Civil Surgeon, Sector 32, PGMIR, Chandigarh, can I am eligible for Section 80EE Income Tax Benefit on Home Loan interest
    Thanking you
    your sincerely

  34. ramesh kumar says:

    I have 54% disability certificate for hearing problem which is issued by the board of govt. of India sector 32 (PGMIR)Chandigarh. Kindly clarify me that
    can I eligible for 80U, if eligible what taxable amount is in favor me i.e 50,000/- or more. The problems of status is that Lt.year 72 decibles and Rt.55%= 54%. Kindly inform me as above said e-mail address

    Thanking you

    Yours sincerely

  35. RamNiwas Yadav says:

    I have 60% disability physically handicapped.How much exemption allowed me under 80U

  36. ramesh says:

    I am affected by bilateral Avascular Necrosis of both the hips with osteoarthritis in one knee. Am I eligible fo the medical cert and saubsequent deduction U/s 80U.

  37. Vinoad Saahayy says:

    Dear Sir,
    I m orthopaedic physically challenged person (lt)leg. I have disability certificate from Civil surgeon of 78%.Can I deduct Rs 50,000 or Rs 1,00,000/?from my income.
    Thanking you.
    Yours Sincerely,
    Vinoad Saahayy.

  38. venkat says:

    how to decide quantitatively 40 percent handicap. who decides doctor? I had shoulder dislocation and replacement. I am not able to raise the affected right hand above my forehead. is it 40% handicap?

  39. MADAN LAL says:

    Dear sir,
    Iam 50% physically handicaped .(my right leg effected by polio)Can i deduct 50000 rupees from my total income or under 80cc amount (100000).
    Please provide government order of 1961-1962.

  40. Amit Singhal says:

    When one is e filing the return how can he submit the certificate.

  41. sanjay says:

    IF I AM HANDICAPPED AND CLAIMING 80U INR 50000 AND HAS SAVING INR 98000 WHAT IS MY DEDUCTION
    INR 148000
    OR INR 100000

    THANKS

  42. priyanka says:

    Dear Team,

    Pls guide on the following scenario:

    My mother in law is handicapped (disability certified) and I pay premium amounting 10,000 Rs. per annum for her medical insurance.

    Can I claim deduction U/S 80U or 80D for this expense?

    Thanks

  43. Suresh Kumar says:

    Dear Sir,

    I am physical handicaped ( My right leg effected by polio) and CMO give me a 50% handicaped certificate, pleae inform to me my saving value of income tax.

  44. jayant p shah says:

    i am having only one eye the other one is totally blind can i get any benifits
    pl reply me on my above mail id asap thxxxxxxxxxxxxx jayant shah

  45. jayant p shah says:

    i am having only one eye the other one is totally blind can i get any benifits
    pl reply me asap thxxxxxxxxxxxxx jayant shah

  46. N.Mahadevan says:

    In the answer given to the first question inrespect of difference between Sec.80DD & 80U claim it has been mentioned as ‘employee’ and not as ‘Individual which is correct.Pl clarify.

    Mahadevan

  47. venkat says:

    shoulder replacemet and consequent disablity – does this come under this

    2. when one is efiling the return how can she submit the certificate from the midcal authority

  48. n.k. gupta says:

    please send the reply of all the qestions as posted at sight.

  49. R.P.Puri says:

    An official of this Organisation having handicapped disability below than 25%. Whether he is eligible for the deduction Rs.50,000/-from the gross salary for income Tax purpose.

    Puri

  50. KAILASH KUMAR says:

    dear sir,
    sir pls what is the post of medical officer who can issue certificate of disability.

  51. Deepak says:

    Does liver damage falls under y=the severe disease category?

  52. gautam mane says:

    can i avail the benefit of 80u from my brother who have 40 %blind

    reply please

  53. Ratnesh Soni says:

    One of the Very Big Listed Company take deduction of Rs. 75,000/- under Section 80U in their employees Form No. 16.
    As per section 80U they have 2 option and amount is Rs. 50,000 or Rs. 1,00,000
    then who can they allow Rs. 75,000

  54. Santosh rajpoot says:

    I take a insuance policy for disabled person then can i claim to 80u deduction

  55. SHAH VIJAY says:

    budget presented today for 2012 to 2013,
    1] have they raised exemption under 80 for dsevere disavily over 88%, i was gettin 100000,
    has it gone up or remains thesame or rduced
    2] sr citizen mle felale had exemption upto 2.50. have they raised or reduced for age 65.

    i awiat info asap,
    thanks
    shah vijay

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