As already discussed in earlier blogs, income tax benefits are available under sections 80DD and 80U with regard to a person with disabilities. Let us first take a quick recap of these important sections and then understand the process of obtaining the income tax deductions under theses sections.
The Income Tax Act, 1961 provides various benefits to the following:
– Individuals who are differently abled
– Parents who have differently abled children
– Individuals taking care of spouse, parent or sibling who is differently abled person
– Families (HUF) taking care of a disabled family member
Deduction under section 80U of the Income Tax Act, 1962 is available to a disabled person who is resident in India.
Deduction under section 80DD of the Income Tax Act, 1961 is available to Resident individual/HUF who has a dependent with disabilities.
In both sections:
To read provisions of Section 80DD in detail, click https://www.autismfinancialplanning.com/income-tax-sec-80dd-benefit-for-the-maintenance-of-autism-dependent/
To read provisions of Section 80U in detail, click https://www.autismfinancialplanning.com/section-80u-income-tax-deduction-for-person-with-autism/
There isn’t any documentation requirement apart from certificate certifying the disability from a recognized medical authority in Form 10IA. Also, there is no need of producing any bills for the cost incurred for the pursuance of treatment or such expenses.
For making the claim under these sections, the assessee needs a medical certificate indicating the disability along with Income Tax Return under section 139 for the relevant Assessment Year. In case where the disability assessment certificate has expired, one would still be able to claim such deduction in the year in which the certificate expires. However, a fresh certificate would be required from the succeeding year for claiming the benefits. Medical Authority issuing the disability certificates has already been discussed in detail in previous blogs.
To read ‘Process to obtain Disability Certificate’, click https://specialsaathi.com/2023/04/19/process-to-obtain-disability-certificate-part-2/
If the disability is temporary and requires assessment after a certain period, then the certificate validity starts from the assessment year relevant to the previous year during which it was issued and ends during the assessment year relevant to the previous year when the disability certificate expires.
You need a government issued disability certificate from a medical board to avail this benefit. While filing the ITR, this medical certificate needs to be furnished. This certificate should be based on the disability and issued by the prescribed medical authority.
Both the deductions under section 80DD and 80U are flat deductions as per the percentage of disability irrespective of the amount of expenditure incurred.
What to do in case I forget to claim deduction under section 80DD or 80U while filing the ITR?
By any chance, if you miss claiming the deduction under section 80DD or 80U while filing your income tax return, then you can claim the same by filing a revised ITR upto 31st December or before completion of assessment, whichever is earlier, of the assessment year relevant to the previous year for which you have filed the ITR. Beyond this date, you won’t be able to revise your ITR to claim these benefits.
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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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