Hello Friends,
An army personnel with Rank of Major is Suffering from Diabetes (20%), Hypertension (30%) and dyslipidemia as per medical certificate received from Army Medical. Whether he can get the deduction u/s 80U? if yes, to what extent?
Further, whether we need to send the certificate along with the ITR V acknowledgment to Income Tax department?
Can anyone help me?
Exemmption shall not be allowed.
S.80 U Explanation
"disability" shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), and includes "autism", "cerebral palsy" and "multiple disabilities" referred to in clauses (a), (c) and (h) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
As per The Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995
National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
"person with severe disability" means—
(i) a person with eighty per cent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996); or
(ii) a person with severe disability referred to in clause (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).
BHUPINDER SHAH AND COMPANY
New Delhi
CA Inter
View Details
CAclubindia
