Meaning of severe disability for 80 u
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
04 March 2017
Dear experts please clear me
If any person not having his any part of body is applicable for taking exemption U/s 80U of Income Tax Act in the meaning of severe disability.
If any person not having his any part of body is applicable for taking exemption U/s 80U of Income Tax Act in the meaning of severe disability.
05 March 2017
Severe Disability is described as a person with eighty per cent or more of one or more of the disabilities given hereunder.
+ blindness,
+ low vision,
+ leprosy,
+ hearing impairment,
+ loco motor disability and
+ mental illness
+ blindness,
+ low vision,
+ leprosy,
+ hearing impairment,
+ loco motor disability and
+ mental illness
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2 times
07 March 2017
if that person lost his one hand in an accident then whether he will cover under this section or not please clear me.
03 August 2024
Under Section 80U of the Income Tax Act, 1961, individuals with disabilities can claim a deduction from their taxable income. The concept of "severe disability" under this section is important to understand for claiming this deduction.
### **Section 80U - Deduction for Disabled Individuals**
1. **Eligibility Criteria:**
- **Section 80U** provides a deduction to taxpayers who are certified by a medical authority as having a disability.
- The section specifies two categories of disability:
- **Disability**: A person with 40% or more disability is eligible for a deduction.
- **Severe Disability**: A person with 80% or more disability is eligible for a higher deduction.
2. **Definition of Severe Disability:**
- **Severe Disability** is defined under the **Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995**, and more recently under the **Rights of Persons with Disabilities Act, 2016**.
- According to these definitions, severe disability generally means:
- **80% or more** disability in any of the specified categories.
3. **Medical Certification:**
- The individual must obtain a medical certificate from a recognized medical authority (such as a government hospital or a medical board) certifying the percentage of disability.
- For **severe disability**, the certificate should indicate a disability of 80% or more.
### **Specific Case: Loss of a Hand**
- **Loss of One Hand**:
- If a person has lost one hand, it is typically considered a significant disability. However, whether this qualifies as severe disability under Section 80U depends on the percentage of disability assessed by a medical professional.
- According to the **Guidelines issued by the Ministry of Social Justice and Empowerment**, the loss of one hand is generally categorized as a disability but may not necessarily qualify as severe disability unless it is accompanied by other conditions or results in a total disability percentage of 80% or more.
### **To Summarize:**
1. **Severe Disability** under Section 80U generally refers to a disability of **80% or more** as certified by a medical authority.
2. **Loss of One Hand** alone does not automatically qualify as severe disability. It would need to be assessed for the total percentage of disability by a certified medical professional.
3. **Medical Certification**: To claim a deduction, the individual must obtain a valid certificate from a recognized medical authority, specifying the exact percentage of disability.
**Action Steps:**
- **Obtain Medical Certification**: Get a disability certificate from a recognized medical authority to determine the exact percentage of disability.
- **Consult a Tax Advisor**: For specific advice related to claiming deductions under Section 80U, and to understand whether your condition qualifies as severe disability.
If you have any more questions or need further clarification, consulting a tax professional or legal advisor would be beneficial.
### **Section 80U - Deduction for Disabled Individuals**
1. **Eligibility Criteria:**
- **Section 80U** provides a deduction to taxpayers who are certified by a medical authority as having a disability.
- The section specifies two categories of disability:
- **Disability**: A person with 40% or more disability is eligible for a deduction.
- **Severe Disability**: A person with 80% or more disability is eligible for a higher deduction.
2. **Definition of Severe Disability:**
- **Severe Disability** is defined under the **Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995**, and more recently under the **Rights of Persons with Disabilities Act, 2016**.
- According to these definitions, severe disability generally means:
- **80% or more** disability in any of the specified categories.
3. **Medical Certification:**
- The individual must obtain a medical certificate from a recognized medical authority (such as a government hospital or a medical board) certifying the percentage of disability.
- For **severe disability**, the certificate should indicate a disability of 80% or more.
### **Specific Case: Loss of a Hand**
- **Loss of One Hand**:
- If a person has lost one hand, it is typically considered a significant disability. However, whether this qualifies as severe disability under Section 80U depends on the percentage of disability assessed by a medical professional.
- According to the **Guidelines issued by the Ministry of Social Justice and Empowerment**, the loss of one hand is generally categorized as a disability but may not necessarily qualify as severe disability unless it is accompanied by other conditions or results in a total disability percentage of 80% or more.
### **To Summarize:**
1. **Severe Disability** under Section 80U generally refers to a disability of **80% or more** as certified by a medical authority.
2. **Loss of One Hand** alone does not automatically qualify as severe disability. It would need to be assessed for the total percentage of disability by a certified medical professional.
3. **Medical Certification**: To claim a deduction, the individual must obtain a valid certificate from a recognized medical authority, specifying the exact percentage of disability.
**Action Steps:**
- **Obtain Medical Certification**: Get a disability certificate from a recognized medical authority to determine the exact percentage of disability.
- **Consult a Tax Advisor**: For specific advice related to claiming deductions under Section 80U, and to understand whether your condition qualifies as severe disability.
If you have any more questions or need further clarification, consulting a tax professional or legal advisor would be beneficial.
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