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.
- Low vision
- Hearing Impairment
- Mental retardation
- Loco motor disability
- Metal illness
- 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.
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?
Mr. X can claim deduction under section 80U of Rs. 75,000 (Disability is 65%).
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?
Mr. X can claim deduction under section 80U of Rs. 1,25,000 (Disability is 100%).
Tags :Income Tax