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25 October 2013 deduction u/s 80u
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
25 October 2013 The Income Tax Act, 1961 provides deduction u/s. 80 in pursuance of which an individual (Indian citizen and foreign national) who is resident of India, and who suffers from not less than 40 per cent of any disability is eligible for deduction to the extent of Rs. 50,000/- and in case of severe disability to the extent of Rs. 100,000/-.
For availing deduction u/s. 80U, the assessee needs to fulfill certain legal formalities like he has to obtain a certificate from medical authority constituted by either the Central or the State Government.

For details see below link--

https://taxguru.in/income-tax/deduction-us-80u-of-the-income-tax-act-1961-for-disabled-persons.html
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