Deduction u/s 80u

Deduction under Section 80U is available for Resident Person.

Amount of Deduction

1) at least 40% of disability - Rs. 50000

2) Severe Disability - Rs. 100000

Legal Formalities:- certificate from medical authority constituted by either the Central or the State Government

Note:- 1) This deduction is available for assessee himself, not for dependent.

           2) The above amount of expenditure is irrespective of actual Expenditure

Now Question arises about disabilities: -

Disabilities includes low vision,  Leprosy-cured, Hearing impairment, Loco motor disability, Mental retardation, Mental illness.

Severe Disabilities means eighty per cent or more of one or more aforementioned disabilities.

You have mention hearing problem. Yes, This is eligible disabilities for Sec 80 U. You have mentioned 70% disabilities, so it is not severe disabilities.

Conclusion :- You can claim deduction of Rs 50000 under section 80U.