Section 80U
chetan mehadele (30 Points)
13 December 2017
can a 'One eye blined' person take a deduction in this section..???????
3 Replies
RAJA P M
("Do the Right Thing...!!!")
(128106 Points)
Replied 14 December 2017
Yes... Exactly...
He can avail the benefit.
He can avail the benefit.
Prajjwal Kaushik
(Finance Professional)
(6216 Points)
Replied 14 December 2017
As per section 80U, the tax benefit is available to any resident individual who is certified as “a person with disability” by the “medical authority”.
For deduction under section 80U, individuals or persons with disability are categorized into two types:
a) A person with Disability: A person with a 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.
b) A person with Severe Disability: A person with a disability means the person who is suffering from at least 80% of a disability. If an individual has a severe disability (i.e., 80% or more of a disability) then he is eligible for a deduction of Rs. 1,25,000.
Additionally, The following kinds of medical authorities can certify a person to be disabled:
- A Civil Surgeon or Chief Medical Officer (CMO) of a government hospital.
- A Neurologist with an MD in Neurology.
- In case of children, a Paediatric Neurologist having an equivalent degree.
Disabilities are defined in “The Persons with Disability (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995”:
As per section 2(b) of the Act. "Blindness" refers to a condition where a person suffers from any of the following conditions, namely:-
(i) A total absence of sight. or
(ii) Visual acuity not exceeding 6160 or 201200 (Snellen) in the better eye with correcting lenses; or
(iii) Limitation of the field of vision subtending an angle of 20 degrees or worse;
Thus, in the instant case, you will be allowed the said deduction u/s 80U.
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