Deduction u/s 80-u

This discussion clarifies whether a representative assessee can claim a deduction under Section 80U of Rs 125,000. The query specifically addresses filing the Income Tax Return (ITR) as a legal heir after the father's death during the previous financial year (FY 2019-2020, AY 2020-2021). The advice given is that the deduction can be claimed for the return of the previous year in which the death occurred, provided a certificate from a medical authority confirming the disability up to that date is available.