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Discussion > Income Tax > Tax planning >

Tax benefit for physically disabled persons

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ops exe

[ Scorecard : 25]
Posted On 24 August 2011 at 17:27 Report Abuse

My younger brother is physically disabled person, I take best care of him and because of this I could not make any 

investments so it leads to heavy tax cuts at the end of the each year.

Can anyone please advice me any kind of tax benefit available in Indian taxing laws? Your reply would be much appreciated!

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[ Scorecard : 443]
Posted On 24 August 2011 at 18:17

Hi Mr. Tabassum,

Please follow the provisions U/chapter VI A of the Indian Incometax Act, 1961, you will invest in following the savings related to your brother:-

these provisions are applied for the A.Yr 2011-12

Section 80E
Under this section, deduction is available for payment of interest on a loan taken for higher education from any financial institution or an approved charitable institution. The loan should be taken for either pursuing a full-time graduate or post-graduate course in engineering, medicine or management, or a post-graduate course in applied science or pure science.

The deduction is available for the first year when the interest is paid and for the subsequent seven years.

Section 80U
It is deduction in the case of a person with a disability. An individual who is suffering from a permanent disability or mental retardation as specified in the persons with disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 or the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999, shall be allowed a deduction of Rs 50,000. In case of severe disability it is Rs. 1,00,000.

The assessee should furnish a certificate from a medical board constituted by either the Central or the State Government, along with the return of income for the year for which the deduction is claimed.

A person who is suffering from permanent physical disability or mental retardation is entitled to deduction upto Rs. 50,000.

Handicapped must be certified by a physician, surgeon or a psychiatrist, working in a government hospital.

Under section 80DD and 80U of Income Tax Act, physical disability must be one of the following:

Roopali Kadam
CA Final Student- completed Articleship

[ Scorecard : 1040]
Posted On 25 August 2011 at 02:20

recently we had discussed on 80dd you can ref this link

Wealth Manager

[ Scorecard : 5181]
Posted On 25 August 2011 at 11:08

"Disability" defined under the Disability Act 1995.

CA. Vikash Dwivedi
Manager (Financial Planning & Analysis)

[ Scorecard : 2878]
Posted On 25 August 2011 at 11:11

hi tabbasum,


you can claim deduction u/s 80U and if your brother is dependent then also u/s 80DD under Income tax act 1961.

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