Deduction u/s 80U

My Grandfather is 75 years of age. He suffered an accident 5 years ago in the hip-joint in my leg. Ball & Plates have been fixed for the purpose of walking. He is not able to walk properly. He has Diabetis. He has also suffered from Pressure Problems.He also had Cataract Opeartion of Eyes 2 years ago. Nowadays, he is taking lots of medicines as prescribed by the Doctors w.r.t. Pressure, Diabetis, Operation in Leg, etc. There were other operations to w.r.t. Kidney, Heart also 8-10 years back.

Currently, he is deriving his income from investments in Shares & Fixed Deposits.

The Question is that whether he is eligible to claim deduction u/s 80U of the Income Tax? If yes, what is the procedure and how much? Whether he has to get certain documents as a proof for the clarification? Please also let me know the Assessment Year from which it is applicable?

Replies (1)

You need to get a Certificate , certifying at least 40 % disability , from any Civil Surgeon or CMO in a Govt Hospital.. Furnish that with IT return..

Amount of Deduction shall be Rs 50,000 in case of disability, or Rs 100,000, if disability is severe (80 %).


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