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
sir, I am teacher in sikshak(panchayat) C.G. I am physically handicapped 42%. How many rebate in 2016-17 income tax.
Sir, I am a Kidney Transplant Patient. Operation was done in 2002. Now i am on medicines. My total medical expenses including routine test of Rs.75000 to Rs.80000/- per year. I have also problem of Total Hib Joint and HCV (lever). I am working in Pvt Ltd Company. Can I claim u/s 80U
Thax with regards
My daughter is mentally retardation and also loco motor disability with 80%. Can I get exemption under 80U and how much
Hi Sir,
I am having 80% severe disability not able to walk bounded with wheel chair, so I want to know ‘under section 80U’ how much deduction will I get?
Phone No. 9247938311.
Hello. My 20 years old son is “Autistic”, with 60% disability. He is non-earning.
I had been claiming deduction u/s 80DD for him till now.
Can I also claim the deduction u/s 80U for him and up to what amount?
Srl 110 on site, one eye no vision. Certificate given by authorities as 30% disability. Is sec 80u applicable.
Please clarify
Orthopaedic handicap (post polio right leg) with 40 percent disability.whether iam eligible for claiming tax exemption.
Hearing loss 70 percentage can gets u/s 80u Taxbenefit
A person who has operated for total penectomy in 2015 october can get rebate under section 80u
SIR CAN DEDUCTION UNDER SEC 80DD AND 80U BOTH AVAILABLE SIMEALTENOUSLY
form for medical certificate please
Sir my name is ravindrabab from India ( Andhra Pradesh)Krishna (district) sir I am handicapped person please help me job sir my poor family sir please help me job sir job my life sir please sir phone 9640925109
Sir, where to get physically handicapped certificate for hearing impaired persons to get income tax rebate. I am residing in Chennai
Handicaped benifit in it return, my categ. ORTHOPEDICALLY CHALLANGED (OL) PERMANENT disability FROM 1994 with 70%. I got 50000 tax benefit or not.
during the current financial year 2015-16 how much amount is rebate under section 80DD, 80DDB, 80U more than 40%
i have got both knees replacement. will i get a deduction u/s 80u?
I have vision in only 1 eye. I dont have left vision.
Can I claim more that 40% disability certificate. Kindly advise soon
Hi,
I have 75% locomomive disability as I have miss my leg in an accident.So How much deduction I should eligible?
my mother has ARMD ( age related macular degenration) and has lost 80-90% vision in one eye. Does that count as low vision?
If yes, what will be the procedure to submit?
Awaiting, t submit investment proofs accordingly
I have 75 % ( VH) ,u/s 80u how much deduction eligible Rs 75000 or 125000 being govt employee
I have 75% blindness certificate ,u/s 80u how much amount deduction eligible either rs 75000 nor rs 125000 ,being a ap govt employee
I am govt. employee with 25% disability, can I get the benefits under section 80u.
Pawan Bindra
08713026626
IS it necessary for 10 iA form obtained in the financial year duration. even though the person having permanent Disability
ARE PARENTS OF CHILDREN WITH LEARNING DISABILITY ENTITLED FOR TAX DEDUCTION ?
I am 5% PH. Are there no benefits whatsoever for this?
I am a orthopedilly handicapped government employee having a medical certificate indicating 50% 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 2015-16. please advise me soon. – See more at: https://taxguru.in/income-tax/deduction-us-80u-of-the-income-tax-act-1961-for-disabled-persons.html#comment-1873681
Sir,
Under Section 80U of Income Tax Act, 1961 for how many persons disabled are allowed in a family
a person suffering from Kidney problem and is having dialysis on regular basis. Can he claim deduction U/S 80U for this expense? If Yes, then which are the medical authorities who can certify under Section 80 U?
Could you please provide me with the list of persons or type of handicapped person eligible for dedction u/s 80u
I am suffered by 75% deafness of both ears and my dependent twin sisters also suffered by 50 to 75% and 75 to 100 % respectively hearing loss of both ears. My both sisters Disability Certificate is valid till 01/12/2015 and my disability certificate expiry date is 16/06/2020. I am working in central Govt.
For FY 2015-2016 deduction under Section 80U is increased from Rs 50,000 to 75,000 for disability more than 40% and In case of disability more than 80% then limit increased from Rs 1,00,000 to 1,25,000.
Please advise me on following
1) Can I claim Rs 75,000 deduction from Income under Section 80U for Self Disability 75% both ears Deafness.
2) Similarly Can I claim Rs 75,000 deduction from Income under Section 80DD for two Dependent sisters Disability upto 75% for both ears Deafness.
3) Please confirm whether I can avail benefit of both Section 80U (For Self upto Rs 75000) and Section 80DD (for twin disabled sisters upto Rs 75,00 or Rs 1,25,000 in case Severe Disability) at same year for self & dependent disability or just eligible to claim Rs 75,000 for self. My both disabled sisters is dependent upon me.
Dear sir,
Suffering from impaired hearing with 60&50 decibels respectively in left and right ears.Whether I am eligible for tax rebate and if yes upto what extent.Who is the competent authority.
Regards
Hello
Pf money comes under 80c and goes to epfo, insurance deduction goes to insurance company. Similarly who takes the 80u deducted
1. Who takes the money ?
2. How will we get that money back
3. When will we get that money back ?
4. What are the returns ?
Sir,
I am receiving 40% disability pension from Army and my disability pension is tax free. Can I claim again exemption of Rs 50,000/- under 80U inaddition to tax exemption on pension?
DEAR MR SANDIP ,
CAN YOU TELL ME WHAT BENIFIT I CAN GET DUE TO 90 PERSENT O.P.H. HANDICAP AND BRAIN TUMOR ,AGE 65 ?I AM STRUGGLEING TO SURVIVE WITH THIS MAGLINENT CANCAR AND FIGHTING THIS CANCAR ?TKS
MR TAPAS RAHA
KOLKATA
INDIA
MOB 09830576079
dear sir,
I am a physically challenged person with 45% disability. I am claiming Rs 50,000/ (rupees fifty thousand only) under sec 80 U category. Now i wish to know whether Rs 15000/= ( rupees fifteen thousand only) tax exemption of medical expenses claim which was given to me in my service by by employer in 2013-04. I came out from my banking carrier under VRS on early oct 2013. please clarify my doubt and under which sec i can claim the medical expenses incurred byme.
I am suffering from Multiple Sclerosis, my lower limb is sever week , I cannot support without help. my disability is nurological problem. can I claim to 80 u deduction
Sir , i have disability of 40% in respect of Kidney problems(CKD-MPGN).sir please reply can i have tax relaxation for said disability.
Sir, i have disability of 40%, in respect of kidney (CKD-MPGN). can i have tax relaxation under 80U. please do reply in my mail.thanking you sir.
Sir, I am aged 73. While in service I got the 80U exemption (Rs.40,000.00). For the last 7 years I did not submit IT returns, as my taxable income is below the limit. This year I want to submit IT returns. If the Sec.80U is valid I will not come under tax purview, otherwise I will have to pay Tax. Hence I request you let me know the validity of the sec.80U in my case or not? If it necessitates, which doctor (designation) to approach?
Please enlighten me on this my doubt.
Thanking you Sir,
K.Kameswara Rao
Sir,
I am a physically Handicapped person (50 % above) & my wife is also physically handicapped and she is also depended me. Both are having medical certificate issued by civil surgeon. Please confirm that I can get exemption under 80U & 80DD.
i am 50 % hearing impaired i purchased a flat of rs 15 lac can i get concession in vat and service tax in maharashtra
I have transplanted my kidney by which doing a lot of expenditure on medicine and medical check up each year. whether I am eligible for getting a handicap certificate for obtaining benefit u/s 80u.
I have no vision in my left eye. How much disability % will I get if i apply for disability certificate . Will attract deduction U/s. 80U ?????
Regards
Pawan Kumar
9889012503
respected sir, i read this site ,i am suffering from severe depression since last ten years this disease comes in mental illness under disability please guide me that i can i claim deduction under section 80 u kindly send this reply on my mail address .thanking you your sincerely awaiting for your early guidence
I have no vision in my left eye.
How much disability % will I get if i apply for disability certificate in JJ hospital in mumbai
Will i get more than 40% disability certificate
regards
Nigam
Dear Sir,
I met an accident in Aug 2008 in which my right hand thumb got partially amputed. I am a right handed person. Can you please suggest on following questions
1. Can I get the disability certificate now ?
2. What will be the percentage of disability?
3. If it is below 40% then what to do ?
Regards
Pramod Wankhede
09920778489
a person suffering from Kidney problem and is having dialysis on regular basis, can he also claim the same.
Sir, i have 45% Orthopedics disability and the certificate is issued in 2001. there is no expiry date. and on the upper left corner of the certificate it is written like “Not For Compensation Claim”. Please let know what it means. and is there need to renew it because it is signed by only one Doctor(Superintendent, Sassoon Medical Hospital, Pune).
Thanks
Vijay
Can 80U &80DD BE SIMULTANIOUSLY
AVAILED BY A HANDICAPPED PEOPLE WHO HAVE HANDICAPPED DEPENDENT
@Vinod
YES you can claim 80U. 40% disability is sufficent requirment to claim benefit