Deductiion for blinds
This query is : Resolved
05 December 2011
If a person blind by 1 eye but he can see from another eye. Can he defined as a person with disabilities. And can he claim Rs.5000/- as a deduction from Income as per Sec. 80 U of the Income Tax Act,1961
Thanks in advance.
Thanks in advance.
05 December 2011
please refer to Sec 80U of the income tax act because there is so many conditions in that 80U. We need to think whether he satisfies with that conditions or not.
Thanks,
CA M Sreenivasa Rao.
Thanks,
CA M Sreenivasa Rao.
05 December 2011
please refer to Sec 80U of the income tax act because there is so many conditions in that 80U. We need to think whether he satisfies with that conditions or not.
Thanks,
CA M Sreenivasa Rao.
Thanks,
CA M Sreenivasa Rao.
06 December 2011
One-Eyed Person: There is a controversy regarding the
inclusion of one-eyed persons in the category of blindness.
The definition of blindness adopted in India exclude people
with impairment only in one eye from the purview of blindness.
Even in medical parlance, disability is synonymous to the physical
impairment and the level of such impairment has been prescribed
for certifying a person to be disabled. Generally, the impairment
of 40 percent or more is considered a handicap. As percentage
of impairment in the case of a one-eyed person is only 30
percent, according to the approved definition in medical parlance,
a person with one good eye is not a blind person. In short, a
person with visual impairment of 40 per cent or more is considered
a blind person
inclusion of one-eyed persons in the category of blindness.
The definition of blindness adopted in India exclude people
with impairment only in one eye from the purview of blindness.
Even in medical parlance, disability is synonymous to the physical
impairment and the level of such impairment has been prescribed
for certifying a person to be disabled. Generally, the impairment
of 40 percent or more is considered a handicap. As percentage
of impairment in the case of a one-eyed person is only 30
percent, according to the approved definition in medical parlance,
a person with one good eye is not a blind person. In short, a
person with visual impairment of 40 per cent or more is considered
a blind person
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax Audit Applicability – Newly Formed Partnership Firm with Profit Below 6%/8%
- Unregistered suppliers utility
- TDS CREDIT MISMATCHING
- Buy back of shares u/s69
- Difference between Date of Payment and Date of Deduction?
- EXPORT COMMERCIAL INVOICE HSN CODE
- URGENT-Eligible leaves being shown as 24 days for 3 years Articleship instead of 156 days in 108
- ITR 4 and Bank transactions
- GST Rate for Catering Services
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
