SECTION 80U (PHYSICALLY HANDICAPED)

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NEHAL BHOIR (Querist)
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05 April 2011 DEAR SIR,

ONE OF OUR EMPLOYEE IS A PHYSICALLY HANDICAPED WITH MORE THAN 40% AND HE IS WORKING IN OUR COMPANY FROM LAST FIVE YEARS
TILL NOW HIS INCOME WAS BELOW LIMIT BUT IN F.Y 2010-2011 THE INCOME EXCEEDS THE LIMIT AND LIABLE TO PAY TAX. PLEASE ADVISE CAN A COMPANY GIVE THE EXEMPTION U/S 80U (PHYSICALLY HANDICAPED) TO OUR EMPLOYEE AND ON WHAT CONDITION THE COMPANY MAY GIVE THE EXEMPTION.

Rameshwar Patel

Rameshwar Patel (Expert)
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06 April 2011 Deduction in case of a person with disability [Section 80U]

Persons Covered
• Resident Individual who is a person with disability

Essential conditions
• He is certified by the medical authority to be a person with disability, at any time during the previous year.

Quantum of deduction:
• Rs. 50,000* in case of a person with disability (40-79%).
• Rs. 1,00,000* in case of a person with severe disability(80-100%).
(Irrespective of amount of expenditure)

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