U/s 80 U - Deduction
This query is : Resolved
10 January 2009
One salaried person having physical disability as per U/s 80U - up to 50000.00 Rs.
He was receiving salary income Rs. 4000.00 per month and filing his return regularly from last 4 years. In which he had not sufficient income to claiming deduction U/s 80 U.
Now in year 2007 - 08 he was receive an arrears for last 3 years i.e. 2006-07, 2005-04, 2004-03.
Due to this arrears, after relief U/s 89 and deduction U/s 80 U he has to pay tax of Rs. 7500.00 in A.Y. 2008-09.
Because He has not sufficient income in previous years, so that he wasn't get any advantage of U/S 80 U. Now he is receiving an arrears which is his not this year income but it is for last 3 years income which he get in this year.
My Question is that -
1) is he get any extra advantage of U/s 80 U in this year. or
2) is he get any other advantage under any section expect U/s 89
Please give me reply as soon as possible and give any case law or circular or notification if it is.
He was receiving salary income Rs. 4000.00 per month and filing his return regularly from last 4 years. In which he had not sufficient income to claiming deduction U/s 80 U.
Now in year 2007 - 08 he was receive an arrears for last 3 years i.e. 2006-07, 2005-04, 2004-03.
Due to this arrears, after relief U/s 89 and deduction U/s 80 U he has to pay tax of Rs. 7500.00 in A.Y. 2008-09.
Because He has not sufficient income in previous years, so that he wasn't get any advantage of U/S 80 U. Now he is receiving an arrears which is his not this year income but it is for last 3 years income which he get in this year.
My Question is that -
1) is he get any extra advantage of U/s 80 U in this year. or
2) is he get any other advantage under any section expect U/s 89
Please give me reply as soon as possible and give any case law or circular or notification if it is.
CA Chaitanya
(Expert)
10 January 2009
He cannot get the extra benefit u/s 80 U.
CA Chaitanya
(Expert)
10 January 2009
He can either get 50000 or 75000 depending on the % of disability.
CA Chaitanya
(Expert)
10 January 2009
He can get deduction of 50000 or 75000 depending on the % of disability.
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