Follow Us :

Section 80U

Latest Articles


Deductions under Section 80: A Pathway to Tax Savings for Individuals and Businesses

Income Tax : The Income Tax Act's Section 80, which gives taxpayers several deductions to lower their taxable income, is one of its most import...

April 15, 2024 11568 Views 0 comment Print

New Financial Year and New ITR Forms

Income Tax : Explore crucial updates in ITR forms for the Financial Year 2023-24. From tax regime shifts to added disclosures, stay informed fo...

March 6, 2024 2235 Views 0 comment Print

Comprehensive analysis of Section 80U: Tax Exemptions for people with disabilities

Income Tax : Explore Section 80U of the Income Tax Act for a comprehensive analysis of tax exemptions for individuals with disabilities. Unders...

January 25, 2023 1815 Views 0 comment Print

Deduction Under Income Tax

Income Tax : SECTION 80C – DEDUCTION ON INVESTMENT: Section 80C is the most favorite section of all the income tax payer because it allows to...

October 19, 2021 9252 Views 2 comments Print

Allowable Deductions from Income while Filing Return of Income

Income Tax : Deductions from Gross Total Income This Article covers the common deductions which can be claimed while filing Income Tax Return. ...

December 27, 2020 11646 Views 4 comments Print


Latest Judiciary


Income accruing or arising in the hands of minor is added to parent’s total income

Income Tax : Kerala High Court held that provisions of section 64(1)(v) of Income Tax Act clearly states that income accruing or arising in the...

June 23, 2023 582 Views 0 comment Print

No section 69A addition for denial of section 80G deduction   

Income Tax : Batuk Vithalabhai Donga Vs ITO (ITAT Rajkot) If addition under section 80U is not made under section 68 or 69, then tax cannot be ...

February 16, 2023 876 Views 0 comment Print


Latest Posts in Section 80U

Deductions under Section 80: A Pathway to Tax Savings for Individuals and Businesses

April 15, 2024 11568 Views 0 comment Print

The Income Tax Act’s Section 80, which gives taxpayers several deductions to lower their taxable income, is one of its most important parts. Since its enactment, Section 80 has undergone multiple amendments and additions.

New Financial Year and New ITR Forms

March 6, 2024 2235 Views 0 comment Print

Explore crucial updates in ITR forms for the Financial Year 2023-24. From tax regime shifts to added disclosures, stay informed for seamless filing. Get expert insights.

Income accruing or arising in the hands of minor is added to parent’s total income

June 23, 2023 582 Views 0 comment Print

Kerala High Court held that provisions of section 64(1)(v) of Income Tax Act clearly states that income accruing or arising in the hands of a minor child will be added to the parent’s total income.

No section 69A addition for denial of section 80G deduction   

February 16, 2023 876 Views 0 comment Print

Batuk Vithalabhai Donga Vs ITO (ITAT Rajkot) If addition under section 80U is not made under section 68 or 69, then tax cannot be imposed under section 115BBE Assessee has not challenged the additions made by the AO under section 80U and 80G of the Act, but has only challenged the computation of tax liability […]

Comprehensive analysis of Section 80U: Tax Exemptions for people with disabilities

January 25, 2023 1815 Views 0 comment Print

Explore Section 80U of the Income Tax Act for a comprehensive analysis of tax exemptions for individuals with disabilities. Understand the definition of disabilities certified by medical authorities, tax exemptions based on income and treatment expenses, exemption limits, and other benefits such as relief from tuition fees and allowances. Be aware of the time limit for filing tax returns under Section 80U and ensure compliance with the Income Tax Act. Empower individuals with disabilities to navigate tax benefits and enhance financial well-being.

Deduction Under Income Tax

October 19, 2021 9252 Views 2 comments Print

SECTION 80C – DEDUCTION ON INVESTMENT: Section 80C is the most favorite section of all the income tax payer because it allows to reduce the tax liability of the tax payer by making tax saving investment and collect eligible expenses. It allows a deduction of maximum Rs 1, 50, 000 every year from the total […]

Allowable Deductions from Income while Filing Return of Income

December 27, 2020 11646 Views 4 comments Print

Deductions from Gross Total Income This Article covers the common deductions which can be claimed while filing Income Tax Return. Most Common Deductions are classified in the following Categories for easy understanding- 1. Income Based Deductions 2. Standard Amount of Deductions 3. Investment Based Deductions 4. Expenses Based Deductions Before going to any Specific Deductions, […]

Deduction under section 80DD, 80DDB, 80U

August 3, 2020 57018 Views 4 comments Print

Section 80DD: Deduction in respect of maintenance including medical treatment of a Dependent who is person with disability. 1. Eligible Assessee: Resident Individual & HUF 2. Maximum amount of deduction: (Flat deduction irrespective of expenditure) 3. Rs. 75,000 in case of Normal disability*. 4. Rs. 1,25,000 in case of Severe disability**. 5. Conditions: i. Deduction is allowed when assessee should incur expenses on medical […]

Disability based deductions under Section 80DD & Section 80U

April 29, 2020 5913 Views 0 comment Print

Article explains Deduction under Section 80DD: Expenses for Dependent Relative or Provision for the Same (Depends On Expenses Incurred / Contribution Made) and under Section 80U: For Disability of the Assessee Herself or Himself (Does Not Depend On Expenses Incurred/ Contribution Made). 1. Section 80DD: Expenses for Dependent Relative or Provision for the Same (Depends […]

Deduction under section 80U of Income Tax Act

October 5, 2019 19020 Views 5 comments Print

The individual resident taxpayer, being a person with a disability, is eligible to avail deduction under section 80U of the Income Tax Act and the provisions attached with the same are taken up and explained in the current article. Availability of Deduction under section 80U – Deduction under section 80U is available to a resident […]