Parmod Agarwal (Assistant Manager) (394 Points)
27 March 2010Dear All,
Who will be covered under Section 80-U for Claiming Deduction? and what is the procedure for obtaining deductions?
Here covered means can an individual claim the deductions of his physical handicaped parents or not.
Please reply urgently,
Thanks
Parmod
ABHINAV SURELIA
( CA & CS)
(92 Points)
Replied 27 March 2010
Mr. Pramod Agarwal
Deduction u/s 80u is available to the taxpayer only. so no deduction is available to hia family members. (the section also does not say any thing about the inclusion of family members)
the deduction os available only where the tax payer suffers 40 % or more than 405 with any of the disabilities:
1. blindness
2. low vision
3. leprosy-crued
4. hearing impairement
5. locomator disability
6. mental retardation
7. mental illness.
The taxpayer shall have to furnish a copy of certificate ( in form 10-IA where the person is suffering from autism, cerebral palsy or in the notified form under the person with disabilities act, 1955) issued by the medical authority along with the return of income.
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