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deduction-under-section-80u-for-disability-of-the-individual-himself

 

Deduction under section 80U: For Disability of the Individual Himself

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See the related post : How to E-file Income Tax Return
This deduction is available to Resident Individual for himself. Disability under section 80U-
The disability should be prescribed by specialized Doctor of specific diseases or having Doctorate of Medicine degree or equivalent qualification etc.
  • Blindness
  • Low vision
  • Hearing Impairment
  • Mental retardation
  • Loco motor disability
  • Leprosy-cured
  • Metal illness
  • Autism
  • Cerebral palsy
  • Multiple disabilities

Amount of Deduction under section 80U-
Deduction allowed varies depending on whether the individual himself has disability or severe disability-
Particulars Amount of Deduction
Individual himself suffering at least 40% of Disability Rs. 75,000
Individual himself suffering at least 80% of Disability Rs. 1,25,000

Other Conditions to claim deduction under Section 80U-
  • For claiming the deduction in respect of the above, you have to furnish a medical certificate of disability from a Government Hospital certifying the disability of the dependent. The certificate needs to be renewed periodically.
  • For people having Autism, Cerebral Palsy or multiple disabilities, form number 10-IA needs to be filled up.
  • Certificate can be obtained from the medical authorities who can be either a neurologist having a degree of Doctor of Medicine (MD) in Neurology (in case of children, a pediatric neurologist having an equivalent degree) or a civil surgeon or Chief Medical Officer in a government hospital.
  • People have to furnish self declaration certifying the expenditure incurred on account of medical treatment (including nursing), training and rehabilitation of the himself.

Example1-
During the financial year 2018-19, Mr. X spent Rs. 40,000 on medical treatment of himself; he is suffering from disability around 65%. What amount can Mr. X claim for deduction under section 80U?
Answer–
Mr. X can claim deduction under section 80U of Rs. 75,000 (Disability is 65%).

Example 2-
During the financial year 2018-19, Mr. X, who is totally blind and has spent Rs. 70,000 on medical treatment of himself. What amount can Mr. X claim for deduction under section 80U?
Answer–
Mr. X can claim deduction under section 80U of Rs. 1,25,000 (Disability is 100%).  
See the related post: Deductions under Chapter VIA



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