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Quantum of deduction u/s 80u

CA Priyank (Priyank Sanghavi & Co) (296 Points)

19 September 2011

Dear Frnds....

One of my client is having certifiacte of disability mentining 40% disable. What amount he can avail as a deduction under section 80U or any other section for A.Y.2011-12.

Thanks in advance for helping me in solving the problem.

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15 Replies

CS RAJESH C.CHOUDHARY (ASSISTANT MANAGER) (14607 Points)
Replied 19 September 2011

w.e.f. 01.04.2010, as per sub-section (1) of section 80U by the Fianance (No.2) Act,209, for the Financial Year 2010-11 or Assessment Year 2011-12, Deduction of Rs. 75000/- has been increased to Rs. 1,00,000/-.

If disable is 40 % than amount of deduction will be 50,000/-

Regards

1 Like

Rajagopalakrishnan R (PARTNER) (1417 Points)
Replied 19 September 2011

rajesh is correct

CA Priyank (Priyank Sanghavi & Co) (296 Points)
Replied 20 September 2011

can u give me exact text of law?

CS RAJESH C.CHOUDHARY (ASSISTANT MANAGER) (14607 Points)
Replied 21 September 2011

what i din't get it dear?

Vijay (Adamo Studio) (2112 Points)
Replied 21 September 2011

80U. (1) In computing the total income of an individual, being a resident, who, at any time during the previous year, is certified by the medical authority to be a person with disability, there shall be allowed a deduction of a sum of fifty thousand rupees :

Provided that where such individual is a person with severe disability, the provisions of this sub-section shall have effect as if for the words “fifty thousand rupees”, the words “seventy-five thousand rupees” had been substituted:

[Provided further that for the assessment years beginning on or after the 1st day of April, 2010, the provisions of the first proviso shall have effect as if for the words “seventy-five thousand rupees”, the words “one lakh rupees” had been substituted.]

CA Priyank (Priyank Sanghavi & Co) (296 Points)
Replied 21 September 2011

if he is diable 40%, then how much deduction he can avail?

CA. Roopali Kadam (Jobs on assignment basis.) (1453 Points)
Replied 21 September 2011

If disable= 50000

if Severe

before 1/4/10 = 75000

after that= 100000.

CA. Roopali Kadam (Jobs on assignment basis.) (1453 Points)
Replied 21 September 2011

https://www.disabilityindia.org/pwdacts.cfm#ch1

As per Explanation (c) to sec 80U read with Sec 2(t) of THE PERSONS WITH DISABILITIES Act:

"person with disability" means a person suffering from not less than forty per cent of any disability as certified by a medical authority;

since disability less then 80% he can claim 50,000 only

Vikas (CA) (1135 Points)
Replied 22 September 2011

Dear Priyank, Severe disability means disability of 80% or above, hence in your case, it is not a severe disability (40%), hence only Rs.50000/- will be available as deduction under Section 80U.

CA Priyank (Priyank Sanghavi & Co) (296 Points)
Replied 22 September 2011

PLz also suggest me the documents (i.e.certifiactes) required to claim deducation in his return of income, if any.

CS RAJESH C.CHOUDHARY (ASSISTANT MANAGER) (14607 Points)
Replied 24 September 2011

50,000/-

Rahul Suneja (CA-Final, CS-Exec) (215 Points)
Replied 02 October 2011

as per sec 80U an individual who is disabled and is not dependent on any person can claim deduction of 50000 irrespective of the exp. incurred and if he is severely disable i.e. 80% disable or more then he can claim a deduction of 100000 irrespective of the exp. incurred

Tushar Zujam (Acoount Exe) (21 Points)
Replied 02 April 2012

Hi,

can any one tell me that deduction U/s 80U who is under several disability can we calim deduction for every Financial Year??? & How much we can claim for several disability for FY 2011-12 i am confused about Rs 75000/- or Rs 100000/-

From

Tushar

Account Executive