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Provisions of Constitution of India with regard to Persons with disabilities

Provisions of Constitution of India with regard to Persons with disabilities

The constitution of India guarantees fundamental rights to every citizen of India including person with disabilities.
The Constitution of India secures to the citizens of India, including persons with disabilities, liberty of thought, expression, belief, faith and worship, right of justice, equality of status & opportunity and for the promotion of fraternity.

Constitution of India guarantees equal rights to all citizens.
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Article 14

“The State shall not deny to any person equality before the law or equal protection of the law within the territory of India”.

This Article grants every person equality before law and equal protection of laws. However, this Article is not absolute. There can be certain exceptions to Article 14 for the betterment of citizens and in favour of the public interest.
Equality before the law means all citizens will be treated equally before the law without any discrimination. The law of the country protects everybody equally and under the same circumstances, the law will treat every person in the same manner.


Article 15(1)
The government cannot discriminate any Indian including the person with autism on the ground of religion, caste or sex.

Article 15(2)
Every citizen including person with disability cannot be discriminated on any grounds for the access of any public places.


Article 17
Person with autism cannot be treated as untouchable which is a punishable offence. Untouchability is abolished by law. Hence, practising untouchability in any form is forbidden and punishable by law.

Article 21


Article 21 has two types of rights:
– Right to life
– Right to personal liberty
Article 21 is the only article in the constitution which has received widest possible interpretation. Every citizen has a right to life, liberty and security. Right to life is a fundamental aspect of life that makes the human life meaningful, complete and worth living.


Article 23
As per this article, any form of forced labour is prohibited and any contravention of this provision shall be a punishable offence.

Article 24
This article prohibits employment of children, including the disabled, below the age of 14 years to work in a factory or mine or to be engaged in any other hazardous employment. Even a private contractor acting for the government cannot engage children below 14 years of age in such employment.

Read “Importance of Financial Planning for Persons with Disabilities” https://specialsaathi.com/2023/01/25/importance-of-financial-planning-financial-planning-series-blog-1/

Article 32
Any person with disability cannot be deprived of the right to the language, script or culture which he has or to which he belongs . A person with disability can move to the Supreme Court for the enforcement of his fundamental rights and this right to move to the Supreme Court is itself guaranteed by Article 32.

Article 41
This Article directs the State, subject to its economic capacity and development, to make provisions for securing the right to work, education and public assistance in certain cases such as unemployment, old age, sickness and disablement.

Hope you find the above information useful. Feel free to share your thoughts on WhatsApp number +919910353219 or email contact@autismfinancialplanning.com.
To read more about financial planning for persons with disabilities, click on http://www.autismfinancialplanning.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.

Creative representation for this blog is done by our extremely talented CreativeSaathi associate Vinayak Raj

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Need of Disability Certificate to claim Income Tax Benefits in India- Part 3


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.

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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.

Hope you find the blog useful. Feel free to share your thoughts and suggestions. You can get in touch with me on WhatsApp number +919910353219 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.

Creative representation for this blog is done by our extremely talented CreativeSaathi associate Vinayak Raj

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Clubbing of income earned by Special Needs Child

Clubbing of income earned by Special Needs Child: Financial Planning for Special Needs Families- Blog 9

Continuing with my series on financial planning, in today’s blog I will be discussing provisions of Income Tax Act, 1961 relating to ‘Clubbing of Income’.

The word ‘Clubbing’ means to join or add. Accordingly, ‘Clubbing of Income’ means adding or including the income of another person (mostly family members) to one’s own income. This is in accordance with provisions of Income Tax Act, 1961.

Many of the special needs children have some special abilities by which they earn income e.g. a child may be creating art masterpieces which are sold on various platforms, some child may be a pro in music & performs with some band and gets paid for the same, etc.

Let’s start by taking an overview of the general clubbing provisions and gradually move to its applicability to the income earned by a special needs child.

Income Tax Act, 1961 contains provisions as to how the income earned by a minor child is to be accounted/reported.

In relation to the income earned by a specified person (in this blog we talk about only minor – special needs/NT/minor married daughter), below is the gist of the said provisions in a simplified manner.



Is Minor child’s income clubbed with the income of parent?

As per Section 64(1A)**, income of minor child is clubbed with the income of his/her parent.

Provisions
– Income will be clubbed in the hands of higher earning parent
– However, in case of a single parent, the income of minor shall be clubbed in the hands of that parent who maintains the minor child
– Sec 10(32) – when the income of minor child is clubbed in the parent, then such parent is allowed an exemption of Rs 1,500/- or income of minor so clubbed, whichever is less
– Income earned by a minor child on account of manual work, by application of his skill, talent or specialized knowledge is not to be clubbed in the hands of parent.
** Provisions of Section 64(1A) are not applicable on the income of a minor child suffering from a disability specified under Section 80U
(Read here about Section 80U)
(https://specialsaathi.com/2023/02/22/income-tax-deduction-under-section-80u-of-the-income-tax-act-1961-for-disabled-person/?noamp=mobile)

Hence, a minor who has any disability specified under Section 80U, his/her income will not be clubbed in the hands of parent.

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Hope this blog is helpful to everyone in understanding the clubbing provisions. You can read more about the clubbing provisions on http://www.autismfinancialplanning.com . Also, feel free to share your thoughts/queries 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.

Creative representation for this blog is done by our extremely talented CreativeSaathi associate Nikhil Thotam

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Writing a “will” for your special needs child- An Overview

FINANCIAL PLANNING SERIES – BLOG 8 – WRITING A WILL FOR YOUR SPECIAL NEEDS CHILD – An Overview



Hello Friends,
Continuing with the ‘Financial Planning Series for Special Needs Families’, today’s blog gives an overview about ‘Writing a Will for your Special Needs Child’. Just like ‘Trust’ (discussed in the last blog), ‘Will’ is also an effective tool to plan a secured future for our special needs child. It ensures that the special needs child is taken care of appropriately, in all respects, even after the demise of both the parents. So, let’s begin.


What is a ‘Will’?


‘Will’ is a legal instrument that declares the intent of the ‘Will’ maker as to how he wants his properties, assets and money to be distributed after his death.


What is the importance of writing a ‘Will’ in case of a special needs child?


The importance of a ‘Will’ becomes even more prominent when a family has a special needs child. A well written ‘Will’ addresses issues related to distribution of wealth by making available his rightful share to such child, ensuring that his all needs, whether medical or others are taken care of and removes ambiguity for a secured future of this special needs child. A well drafted ‘Will’ ensures a financially dignified life too.

Apart from appropriate distribution of wealth, what role a ‘Will’ plays for a special needs child?


In case of a special needs child, apart from distribution of wealth
– Parents can identify a ‘Guardian’ for their child who will take care of him after their death and appoint him in their ‘Will’
– This ‘Will’ will clearly mention the exact capacity in which the Guardian will manage the child’s affairs
– The ‘Will’ mentions the identity of such Guardian in detail.
– It is very important to make provision for an alternate Guardian
– Parents can also decide to appoint two Guardians for their special needs child, one to manage the personal affairs of the child (caretaker) and another to manage the financial affairs.
– Parents can also decide to allocate a particular asset in their ‘Will’ for meeting the expenses in relation to a guardian appointed by them

What important considerations parents should keep in mind while drafting a ‘Will’ in case they have a special needs child?


– It is very important that the parents mention the exact nature of disability, medical issues and kind & level of support needed by the special needs child in their ‘Will’. This will be very helpful for the Guardian who will take care of the child after the parents’ demise.
– As already discussed, ‘Will’ should clearly mention who will be the Guardian of the special needs child in case of death of parents, his identity and capacity in which he will render his responsibilities (caretaker, financial management, etc)
– In case, other than the special needs child, a couple has other children, who are NT, then it is important that the wealth is distributed in such a way that it appears fair to the other children and the share of the special needs child is enough to provide for his life time wholesome care.

Hope this blog has been helpful in understanding the importance of ‘Will’ with regard to a special needs child. You can read more about ‘Will’ on http://www.autismfinancialplanning.com.
In case, you need any information or clarification or want to share anything, feel free to get in touch at shivanilohia.slohia@gmail.com or WhatsApp +91 9910353219.

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.

Creative representation for this blog is done by our extremely talented CreativeSaathi associate Nikhil Thotam

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TRUST:FINANCIAL PLANNING FOR SPECIAL NEEDS FAMILIES – BLOG 7

Trust(overview):FINANCIAL PLANNING FOR SPECIAL NEEDS FAMILIES – BLOG 7


Hello Friends.

Continuing with the ‘Financial Planning for Special Needs Families’ Series, in today’s blog I am discussing about Special Needs Private Trust. This blog is an overview about Trusts. I will be discussing various aspects of Trust in upcoming blogs.

Parents of special needs children are all the time haunted by insecurities as to what will happen to their child after they are no more. Accordingly, they want to ensure that their child is able to lead a financially independent and dignified life after they are gone.

Private Trust is an effective financial tool in such cases which takes care that the assets are properly looked after by the Trustees for the benefit of the Beneficiary and a secure future is created for the child.

As per the Indian Trust Act, a Family Private Trust can be set up by Parents, Grandparents or Legal guardians of the child. When a Private Trust is formed, the special needs child is the ‘Beneficiary’ of this trust. The Person who sets up the Trust (usually Parent) is the ‘Settlor’ and identifies ‘Trustees’ who will manage the assets of this Trust for the benefit of child.

While setting up a Trust, it is very important to estimate the lifetime care cost of your special needs child as it will help to understand how much funds or assets should be transferred to the Trust. These funds should be enough to manage the child’s affairs and bear the cost of trust if any.

Sharing some important points to help in understanding the structure of Private Trust.

What is a SPECIAL NEEDS (PRIVATE) TRUST?

Section 8 of the Indian Trusts Act, 1882 defines “Trust” is as an instrument used for safeguarding the interest of the Settlor and safeguarding beneficiaries, majorly minors and those who are unable to protect their interests.

ELEMENTS OF PRIVATE TRUST

ELEMENTS OF TRUST:
• Author/Settlor – person giving the property or creating the trust
• Trustee – holds the property for another’s benefit and manage the trust funds as per the trust deed. Minimum 2 trustees are needed and it is recommended to include legal guardian as trustee.
• Beneficiary – person for whose benefit trust if created/in whose favour the property is bequeathed
• Trust property – Movable and immovable property used for the benefit of Beneficiary
• Trust Deed – A legal document validating the setting up of a private trust. A Trust Deed lays down provisions regarding the rules and powers of the trustees, management of funds, dos and don’ts, income distribution to the beneficiary, the winding up of trust, etc.


Special needs trust
– Beneficiary receives 100% of the share of income
– Trust dissolves only on the demise of the beneficiary or when the purpose for which the trust was created is achieved
– Income earned by the trust is utilised for the benefit of the special needs beneficiary, such benefits being spelt out in the trust deed


Laws governing Private Trust
– Indian Trusts Act 1882
– Income Tax Act 1961

Above is the overview about Special Needs Private Trust. Hope you find it useful.You can read more about Trust on http://www.autismfinancialplanning.com which is a financial information desk for special needs families.
Feel free to connect with me 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.

Creative representation for this blog is done by our extremely talented CreativeSaathi associate Nikhil Thotam