Overview

Under section 80U, a person can claim a tax deduction if he/she is suffering from a disability or severe disability. This section provides tax benefits to an individual and their family members to a person certified as a person with a disability by an authorized medical authority. Read on tax exemptions from filing income tax returns. All the individuals suffering from disability can avail this service under section 80U of Income Tax Act and all the individuals who have a family member dependent on them due to disability can avail this deduction under section 80DD of Income Tax Act. Learn on how to file Income tax online.

The total amount of deduction under section 80U

If a person is suffering from a disability, then that means that he/she is suffering from at least 40% disability. If this person is suffering from 40% disability, then he/she is eligible for Rs.75,000 deduction of tax under section 80u

If a person is suffering from a severe disability, then he/she is suffering from 80% disability. Then this means that that person is eligible for Rs.1,25,000 deduction of tax under section 80U

Suffering from disability Rs. 75,000
Suffering from severe disability Rs. 1,25,000

What is a disability?

A person is suffering from disability if he/she is suffering from at least 40% disability. This definition of disability is quoted from the “Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995” and “National Trust for the welfare of Person with Autism, Cerebral Palsy, Mental Retardation, and Multiple Disabilities Act, 1999”.

Blindness

Section 80u refers to a person blind if he/she is suffering from the following conditions

  • Complete loss of vision
  • Vision capability not exceeding 6160 or 201200 (Snellen) in the better eye with the correcting lens
  • Limiting the field of vision subtending an angle 20 degree or worse

Cerebral palsy

Cerebral palsy means a group of unprogressive conditions of a person characterized by abnormal motor control posture resulting from brain insult or injuries occurring in the prenatal, perinatal or infant period of development.

Leprosy Cured Person

In this case, a person is cured of Leprosy but is suffering from

  • A loss of sensation in hands or feet as well as paresis of the eye but without any manifest deformity
  • Manifest and deformity, but with enough mobility of hands and feet to carry out normal economic activity.
  • Extreme old age coupled with a deformity that prevents the person from carrying out any economic activity.

Hearing impairment

Hearing impairment is when there is a loss of 60 decibels or more in a year in a conventional range of frequencies as per section 80u

Locomotor Disability.

As per section 80u, a person is recognized disable if there is a problem in the joints, bones or muscles that leads to substantial restriction in the movement of limbs or any other form of cerebral palsy.

Mental Retardation

It is the case of incomplete or arrested development of a person’s mind which is especially characterized by the subnormality of intelligence as per section 80u

Mental Disorder

Any other mental illness other than Mental Retardation comes under Mental Disorder as per section 80u.

Low Vision

A person suffering from low vision is a person with impairment of visual function even after potential treatment or after standard refractive correction or who is capable of completing a task with the use of the appropriate assistive device.

Autism

It is a developmental disorder of various degree characterized by lack of communication skills or difficulty in social interaction and by restricted behavior and thought as per section 80u.

Documents required

The documents required to claim tax deductions under section 80U are as follows

  • Disability certificate issued by a medical authority

Go to www.swavlambancard.gov.in to register yourself for a disability.

  • Form 10-IA needs to be filed only when there is a case of autism and cerebral palsy.

To get a format of form 10-IA click here

Who is a medical authority?

The authorities mentioned below comes under medical authority

  • A Civil Surgeon or Chief Medical Officer (CMO) of a government hospital
  • A neurologist with an MD in Neurology
  • A pediatric neurologist in case of children

FAQs on section 80U

If a person has a disability certificate, then he/she can claim the deduction under section 80u. But if that certificate has expired, then the person has to renew the same to claim the amount in the following accounting years.

As mentioned before, to claim the deduction under section 80U, the individual has to be suffering from a disability but to claim the deduction under section 80DD, the individual’s family member is suffering from a disability.

If you wish to avail taxation services like Income tax return filing, business income return filing, GST returns filing, TDS return filing, just click on any of the given tabs. You can also call us at +91 8750008585 or email us at contact@legalraasta.com. Or simply visit us at LegalRaasta.

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