Iincome tax- sec 80 u

Like few points to be clarrified :

  • Who can avail sec 80 U
  • What is the relevant rule for this rule 11 D has been omitted from AY 2013-14
  • Correct Amount of deduction U/S 80 U
Replies (6)

80% DISABILITY >> LIMIT RS 75000

MORE THAN 80% DISABILITY >> RS 1,25,000 (FLAT DEDUCTION IRRESPECTIVE OF EXPENSE INCURRED 

WHO CAN AVAIL >> tax benefits to individuals and their family members with disabilities.

But my question on Rule 11 D  is not clarrified. 

RULE 11D IS eligible diseases or ailments CLASSIFICATION 

IF DISEASE IS UNDER THIS SO U ARE ELIGIBLE TO TAKE BENEFIT 

AND SECOND CONDITION 

the patient is receiving the treatment in a Government hospital, 

FOR MORE : https://www.incometaxindia.gov.in/Rules/Income-Tax%20Rules/103120000000007232.htm

A person with a disability can claim u/s 80U.

The assessee who has a dependent with a disability can claim u/s 80DD.

There is no requirement of getting treatment from govt. hospital. 

You need a disability certificate from govt. hospital to claim this deduction

Flat deduction

40% and above = 75000

80% and above = 125000

 

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