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.

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.

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.

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


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