The Section 80U deduction allows individuals with a disability of at least 40% to claim a tax deduction of up to £75,000. This deduction is separate from those available under Section 80C and 80D. Therefore, you can claim the 80U deduction even if you have already claimed deductions under other sections, provided you meet the eligibility criteria.
23 June 2023
Yes, it's allowed. If a person is suffering from at least 40% disability, he/she can claim a tax deduction upto Rs. 75,000 on the taxable income under section 80U.