INCOME TAX DEDUCTION UNDER SECTION 80U OF THE INCOME TAX ACT, 1961 FOR DISABLED PERSON Part 1

FINANCIAL PLANNING FOR SPECIAL NEEDS FAMILIES SERIES – BLOG 5

Hello Friends!

Continuing with my series, “Financial Planning for Special Needs Families”, in today’s blog I have discussed in detail Deduction under Section 80U of the Income Tax Act, 1961 for Disabled Persons.

– What is this benefit under Income Tax Act, 1961?
This benefit is in the form of a deduction from the taxable income.

– Who can avail the benefit under section 80U of the Income Tax Act, 1961?
This benefit is available to

Resident Individual who is at any time during the financial year certified by the prescribed medical authority to be a person with disability

– What is the amount of deduction?
– Amount of deduction-

**This is a standard deduction on the basis of eligible disability + No condition of payment, etc.

– What are the disabilities eligible for deduction under section 80U?

o Autism
o Celebral Palsy
o Blindness
o Low Vision
o Leprosy cured
o Hearing impairment
o Locomotor disability
o Mental retardation
o Mental illness


– What document is needed to claim this deduction?
A valid certificate from a medical authority.

– Which medical authority issues this certificate ?
o A Neurologist with MD in Neurology
o For children, a Paediatric Neurologist having an equivalent degree
o A Civil Surgeon or Chief Medical Officer (CMO) of a govt Hospital


– Is the deduction available to NRIs?
No

– Whether filing of Income Tax Return mandatory to claim this deduction?
Yes

Hope, I have been able to help you understand this deduction clearly. However, for any other information or clarification., feel free to get in touch on WhatsApp number +91 9910353219 or email shivanilohia.slohia@gmail.com

Author Shivani Lohia

Shivani Lohia is a Chartered Accountant by profession and mother to 8 years old child on the autism spectrum. The cause of autism awareness is very close to her heart and she strongly believes in equal education for all & strongly advocates inclusion. She has been homeschooling her son since he was 5 years old.

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