a handicapped teacher can take the opportunity of 80 u and how mu
ch ?
YES..........
Tax benefit is available to any resident individual who is certified as “a person with disability” by the “medical authority”.
Persons suffering from any of the following kinds of disabilities as certified by a medical authority qualify for tax deduction u/s 80U.
- Blindness
- Low vision
- Leprosy-cured
- Hearing impairment
- Loco motor disability
- Mental retardation
- Mental illness
- Autism
- Cerebral palsy
For deduction under section 80U, individuals or persons with disability are categorized into two types:
- Person with disability: A person with disability means the person is suffering from at least 40% of a disability. If an individual has at least 40% of a disability then he is eligible for a deduction of Rs. 75,000.
- Person with severe disability: A person with disability means the person who is suffering from at least 80% of a disability. If an individual has severe disability (i.e., 80% or more of a disability) then he is eligible for a deduction of Rs. 1,25,000.
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