Section 80U of Income Tax Act
Under Section 80U to tax deduction benefit to individual taxpayers suffering from a disability.
The individual must be certified as a person with a disability by appropriate medical authority.
A person with a disability is defined as a person who has at least 40 percent disability, certified by the medical authorities.
The deduction can only be claimed by resident individuals of India.
It is applicable only an Old Regime.
Fixed amount of deductions are allowed under Section 80U, irrespective of the actual expenditure.
Where the disability is more than 40% and less than 80% :– Rs 75,000.
Where the disability is more than 80% :– Rs 1,25,000.
The following disabilities are covered u/s 80U :
- Autism
- Blindness
- Cerebral palsy
- Hearing impairment
- Leprosy-cured
- Loco motor disability
- Low vision
- Mental illness
- Mental retardation