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ANKYLOSING spondylitis / section 80U

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21 January 2022 Hi,
Is ankylosing spondylitis will come under section 80U tax deduction benefit for locomotor disability

22 January 2022 Yes.
Functional impairment is measured for the estimation of locomotor disability.
Impairment is defined as any loss or abnormality of psychological, physiological or anatomical structure or function in a human being.
Impairment may cause functional limitations which are partial or total inability to perform these activities necessary for motor, sensory or mental function with in the range or manner of which a human being is normally capable.



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