Section 80U of the Income Tax provides for deduction in case of person with disability.
Here in this article we look at various provisions relating to the same.
Section 80U provides for deduction of Rs.75000/- from total income if a resident indivudal is suffering from prescribed disability. The disability shall be certified by the prescribed Medical authority and the certificate in form 10IA shall be attached with the return of Income.
In case a person is suffering from severe disability the deduction is extended to Rs.125000/- instead of Rs. 75000/-.
For the above purpose, definitions of some important terms are very relevant.
1.What is disability and severe disability -
As per Income Tax Act, the term disability has been defined as -
"disability" shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), and includes "autism", "cerebral palsy" and "multiple disabilities referred to in clauses (a), (c) and (h) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
and the term severe disability has been defined as -
(i) a person with eighty per cent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996); or
(ii) a person with severe disability referred to in clause (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).
2. Who is prescribed Medical Authority for certifying the disability -
The prescribed Medical authority can be :
(1) a Neurologist having a degree of Doctor of Medicine (MD) in Neurology (in case of children, a Paediatric Neurologist having an equivalent degree); or
(2) a Civil Surgeon or Chief Medical Officer in a Government hospital.
