Deduction Under Section 80U of Income Tax Act, 1961 for disabled persons
The Income Tax Act, 1961 provides deduction u/s. 80U 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. 75,000/- and in case of severe disability to the extent of Rs. 125,000/-.
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.1 What is the main difference between Deduction u/s. 80U & Section 80DD?
Ans. 80DD deduction is in case of the dependent of the employee whereas 80U deduction is in case of the employee himself.
Q.2 Do deduction amount U/s. 80U dependent on amount of Expenditure?
Ans. 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.3 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.4 What Documents are required to claim deduction Under Section 80U?
Ans. 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.5 Which are the medical Authorities who can certify Under Section 80U?
Ans. 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.6 What is meant 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.7 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.8 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.9 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.10 What is the amount of deduction available under section 80U?
Ans. For normal disability, assessee can claim deduction of Rs. 50,000 (enhanced to Rs 75000/- from A.Y 2016-17) while assessee with Severe Disability can claim deduction of Rs.100,000/-(enhanced to Rs 1,25,000/- from A.Y 2016-17)
Q.11 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.
Author Bio
@Vipin Bhagwat
YES you can claim a lumpsum amount 75000 [for fy 15-16 i.e, for ay-16-17] u/s 80 U.
since only requirment is 40%or more disability no additional condition apply.
Dear Sir,
I have a certificate for 40% permanent disability (polio in left leg), which was issued in 2002. As far as I know the certificate issued for permanent disability does not have an expiry date. So, in that case, can I claim the tax benefits under 80U?
Looking forward for your reply.
Regards,
Vinod
I am PH 50% (certificate of disability).
Can i avail 75,000/- FINANCIAL YEAR : 2015-16?
Thanks & Regards,
V Bhagwat
@Arcot
First bring Disability certificate from surgeon
If he gives you ceritificate of disability for 40% or more than you may claim 50000 .
If he gives 80%or more ,then you may claim 1lac
@Vinod.
You can claim maximum 50000 [for f.y 2014-15]
For claiming 1lac, person must have 80%disability.
I am orthopedic physically challenged person (suffering from born right leg fully) I have permanent disability certificate of Medical Board of above50%. Sir please advised me Can I deduct Rs 50000 & 1,00,000/ (under severe disability) from my income under 80U of income tex.
Thanking you.
Vinod Malthane
9595336852
Dear sir,
I am 50% physically handicaped .(my right leg effected by born)Can i deduct 50000 Or 100000 rupees from my total income or under 80cc amount
Please provide government order of 1961-1962.
Thanks & Regards
Vinod Malthane
9595336852
I am working for a Private Limited Company in Telangana State.
I met with a freak accident on Dec 12, 2014 during my office work hours.
This freak accident resulted in fractures, muscle tear and tendon damage to both ring and little fingers of my left hand.
In addition, the little finger nail and nail-bed got chopped off and the chopped off piece was beyond traceable at the site of the accident.
The surgery (re-construction of fingers) to both the fingers and amputation to part of my little finger were done.
This incurred a total expenditure of Rs. 48,804/-, excluding the subsequent cab and auto fares for a period of one month to commute to the office and back.
Since I had Star Health Insurance coverage, my claim was settled at 35,509/- only, as against the total medical actual expenditure of Rs. 48,804/-. The copies of medical bills for Rs. 48,804/- is with me.
While the little finger that got partly amputated got hardened, the ring finger
recovered to about 60% movement.
The most unfortunate thing is I am a left hand writer and worker. With this freak accident I am only able to sign but unable to write sentences and cannot any heavy works. The Doctors who reviewed the condition advised me to continue the physiotherapy for another 6 months, which is very painful.
Please advise on the eligible provisions/sections under which I can claim while calculating the income tax.
Since, my little finger got partly amputated, please advise on how to claim this annually. Thank you, Sincere regards,
till how many years is the disability certificate issued ??
many many thnx for your meaningful article. have a nice day.
Basant Jammarh
Dear Sir/Madam
I am working in central government institute in Mohali, India. I am having 50% disability in my right leg. I have certificate issued by Medical Board. I would like to know about tax deduction for handicapped person. please help me in this regard. Thank you.
Sir,
exemption limit u/s 80u in the budget of financial year 2015-16& also the proposal for service tax applicable.
Dear Sir,
I am a person with 40% visual disability i.e., I am blind by my left eye and low vision with my right eye. Can I get the benefit under 80U. The disability certificate is issued by CDMO.
sir,
I am laxman having 58% PH-OH, Please tell me the details of exemption of tax. What is the procedure ?
Regards,
Laxman .
Dear Sir,
Good Evening.
I am PH Person above 40% , if i am not able to claim exemptions under sec 80u,can i claim next assestment year.
Please Reply.
Thanks.
sir,i am 40%handicapped employee.can i 50000 rebet from income?
Respected sir.
This budget 2014-2015. I have sate Govt. certificate physical handicapped 80% . How much amount expect this budget for the handicapped percentage. Please give details. Thanq sir.
Sir please notify me benefits in income tax ,given to physically handicapted persons with disabillty of 61% .my email:- bhupinderkabir@gmail.com mobile 9814023630.
I am ex navy disabled @40% for life certified by Military Board as the disability is attributable to service. Do I need to get myself certified by a civil authority to get 50000 rs deduction u/s 80u
sir i am 70 % disable sir . can i claim taxexcemption 75,000 or 1 lakh. please reply me sir
Sir,
I am physically disable person. I have handicapped certificate with 40% disable issued by medical officer in the year 1995. Can I claim 80U?
Sir 40persentage deduction amount 50000 or 75000
I AM LOW VISION DISABLITY 60% HOW MUCH ELIGIBLE FOR IT DEDUCTION
I am orthopedic physically challenged person (suffering from polio Left Hand fully) I have permanent disability certificate of Medical Board of above 60%. Sir please advised me Can I deduct Rs1,00,000/ (under severe disability) from my income under 80U of income tex.
Thanking you.
Mohan Lal
Mob. 9413356936
Dear Sir,
I have meet permanent disability certificate 60% by civil surgeon. Hence how may rupees benefit income tax rule 80 U. Please tell to me for my further information
Thanking you.
Yours
Ambadas N Gosavi
Dear Sir,
I am orthopedic physically challenged person (01 Leg amputation on left knee) I have permanent disability certificate from Civil surgeon of 60%.Can I deduct Rs 50,000 or Rs 1,00,000/?from my income.
Thanking you.
Yours Sincerely,
Ambadas N Gosavi
What if 60% physical disability.how much deduction 100000 or 50000
Iam govt employe and 40% physically handicapped. How much rebate in section 80u
I am govt employee and 40% handicapped.plz tell me deduction 80 u
Is any type of deduction for z p teacher employee in case of her brother is PH
Sir,
Please confirm, for the tax exemption under 80U, we need to renew Disability Certificate every year or we need to make certificate one time which will be applicable for for every year tax exemption.
Hello,
To claim the deduction under IT section 80U, do the person have to actually do some expenditure on his/her disability or it is a lump sum amount which can be claimed irrespective of whether some expenditure was incurred or not for the given year.
Regards.
Sir.i am a gov. Employee and physically handicapped 40% andmy wife is ph.40% .how much rebate i can get under 80u/80dd
Dear sir,
I have daughter aged 21 with mild permanent mental retardation , disablity 50%. The certificate has been issued by civil sergeon,CDMO Ahmedabad in 2011. I have retained a full time caretaker for her. How much rebate I can claim u/s80DD (11A).
Thanks
SBS Tikka
I have 53% disability in left leg and I am government employee , How much tax deduction is 75000 or 100000
Waiting for your reply
sayali kane
We have hearing problem since childhood. Now we are doing our father transportation business. Since 2005 I am doing our father business with close person who will help me in transportation business. But any body said to me do business alone. But we can not do business alone we need anyone person for doing help in pick up phone. Our main problem is that we could not understand in pick up phone. Otherwise we are very hardworking in doing transportation business. We are requested to central govt. for help us in all condition.
My dependent father aged 87 years is suffering from dementia. Can I claim deduction from income under Section 80DD or 80C of IT Act?
PP.Thankachen.
Is there any deduction available for dependant person facing disability issues more than 40%
Dear sir
I am State Government Employee
I have 70% (Physically Handicapped)disability in SPAIN due to ON DUTY accident
How I get tax exemtion UNDER 80U
I am waiting for your reply
Regards
Kasa Apparao
AEE
VUDA
VISAKHAPATNAM AP INDIA
Dear sir
I am State Government Employee
I have 70% (Physically Handicapped)disability in SPAIN due to ON DUTY accident
I am waiting for your reply
Regards
Kasa Apparao
AEE
VUDA
VISAKHAPATNAM AP INDIA
I have made prosthesis in 2014 amounting Rs. 80000/- would i get benefit of 80u rebate for this year
my uncle is a orthopedilly handicapped government employee having a medical certificate indicating 63% disability issued by c.m.o. in 1998. he has been suffering from polionuritis since 1975. is his certificate valid for exempion in i.t in financial year 2014-15. please advise me soon.
sir, my uncle is a orthopedily government employee having a medical certificate issued in year 1998. is his medical certificate valid for assessment year 2014-15 for exemption in I.t under section 80u of income tax act 1961.
thanks.
sir, my uncle is a orthopedily government employee having a medical certificate issued in year 1998. is his medical certificate valid for assessment year 2014-15 for exemption in I.t under section 80u of income tax act 1961.
i’m severe disabled. WHETHER THE AUTHORIRY IS VESTED WITH JURISDICTION TO DEDUCT THE TDS FROM THE INCOME?
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
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.
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,
My son is suffering from cerebral palsy,can i claim tax deduction under section 80u how much amount can i deduct.
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.