Disabled person

Deduction u/s. 80U of IT act as below:

Disability of less than 80% but not less than 40% – Fixed deduction of Rs. 75,000/-

Disability of severe disability i.e 80% or more – Fixed deduction of Rs. 1,25,000/-

Section 80U An individual suffering from disability himself gets tax benefit under section 80U
If suffering from at least 40% of a disability then he is eligible for a deduction of Rs. 75,000
If suffering from at least 80% of a disability then he is eligible for a deduction of Rs. 1,25,000.

Section 80DDB if any dependent family member of the individual is suffering from a disability.
Limit of deduction
actual amount spent or Rs. 40000/- (below 60 year)/Rs.100000/-(above 60 year) which ever is lower.

 

80U and 80DDB can be ised as per case

Section 80DDB is for specified diseases whereas Section 80DD is for maintenance/medical treatment of a dependent family member suffering from a disability. For Section 80DD fixed deduction of 75000/125000 for above 40%/80% disability.

If he is an employee than he can claim deduction upto 80000 or 125000 as per his certificate of disability