deduction under section 80U

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Sanket Shah (Querist)

20 June 2016 hi. my eyes number is -7.5 for both eyes with cylendrical angle of 180 degree.. is i am eligible for deduction under section 80U and how much... please let me know..

Sathish M

Sathish M (Expert)

21 June 2016 That is for the doctor to certify the extent of blindness and issue a certificate. As per the provisions of Section 80U a mentally or physically challenged person can claim an income tax deduction of up to Rs.75000 provided he/she suffers from over 40% of the identified disabilities notified as per the Income Tax Act. In case of severe disability of over 80% the disabled person can claim an income tax exemption up to Rs.125,000.

Disabilities included under Section 80U include, blindness, low vision, leprosy-cured, hearing impairment, mental retardation, mental illness, locomotor disability. Documents related to the expenses don’t have to be produced if you are claiming for self.

However, you are required to submit a medical certificate authenticating the disability of the dependent from a certified medical professional to claim an income tax deduction. This certificate is not required at the time of filing taxes but may have to submitted to an assessing officer, if demanded.

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