Benefit of income tax to a disable of 80%

u/s 80DD in case a person with severe disability, deduction allowable is Rs. 100,000/-, The assessee has to obtain certificate in form 10IA from a govt hospital. Also check disability act 1995 to know what is included.

Hi.

A person with severe disability can get the deduction of Rs. 100000 u/s 80 U 7 if he/she is getting travelling allowance it is also exempt upto Rs. 1600.

Yes, Mayak is right.

Thank you every body who participated.

i conclude provision to be looked for finally is section 80U of ITA.

But provision with regard to  travelling allowance may also be of great help.

Hope you all /or any one of you will return with answer.

if any person is severe disabled then u/s 80DD ,the person who take care of this disable person will get  deduction of 100000 irrespective of the amount expended.further disabled person can aldo get deduction u/s 80u 100000.it is worth noticeable that both deduction i.e 80dd and 80u can not be taken.only one is allowed.

       if he is getting transport allowance then he will get exemption upto 1600 p.m.