Section 80U

Deduction u/s 80U is for Resident Disabled Individuals ONLY

thank you sonia.. but then what about physically disabled HUF? isn't there any fixed deduction or tax benefit at all?

Sonia is rite that Sec 80 U is available to Individuals only....HUF itself cannot be physically handicapped, by physical hadicapped it means that a member of HUF has to be physically handicaped..and in such case there is deduction under Sec 80 DD & 80 DDB..

 an huf cannot claimed deduction under section 80 u 

Wel Mr. Amir, 80DD if i'm not wrong is for HUF member incurring EXPENDITURE on medical treatment of handicapped member of HUF. Here HUF member has to incur exp. on other handicapped member of HUF to claim deduction u/s 80DD. And 80DDB is not for handicapped but for specified disease.

My Question was if HUF member himself is handicapped is there any fixed deduction available to him.

sec 80U is available only to Resident Individual......I think the Act is clear that it is only available to Individual (Resident)....A fixed ded. of Rs.50000 (disability) ... Rs.100000 (severe disability)... is allowed..... No ded. u/s 80U is available for HUF.

section 80U is available only of resident individuals only

Hi freestyler,

There is no fixed deduction like 80 U is available to HUF.. Behind Mentioning sec 80 DD & 80 DDB my idea was to to bring to ur notice under which the benefits can be claimed "BY MAKING CERTAIN MEDICAL EXPENDITURE ON TREATMENT"