Dear Mandvi,
I am pasting below the text of section 80U of the Income-tax Act. The
URL to download the same from the Income-tax department's website is
given at the end of the section.
80U Deduction in case of a person with disability.
[(1) In computing the total income of an individual, being a resident,
who, at any time during the previous year, is certified by the medical
authority
to be a person with disability, there shall be allowed a deduction of a
sum of seventy-five thousand rupees:
Provided that where such individual is a person with severe disability,
the provisions of this sub-section shall have effect as if for the words
"seventy-five
thousand rupees", the words "one hundred and twenty-five thousand
rupees" had been substituted.
(2) Every individual claiming a deduction under this section shall
furnish a copy of the certificate issued by the medical authority in the
form and manner,
as may be prescribed
along with the return of income under
section 139,
in respect of the assessment year for which the deduction is claimed :
Provided that where the condition of disability requires reassessment of
its extent after a period stipulated in the aforesaid certificate, no
deduction
under this section shall be allowed for any assessment year relating to
any previous year beginning after the expiry of the previous year during
which
the aforesaid certificate of disability had expired, unless a new
certificate is obtained from the medical authority in the form and
manner, as may be
prescribed
and a copy thereof is furnished along with the return of income under
section 139.
Explanation.—For the purposes of this section,—
(a) "disability" shall have the meaning assigned to it in clause (i) of
section 2 of the Persons with Disabilities (Equal Opportunities,
Protection of
Rights and Full Participation) Act, 1995 (1 of 1996), and includes
"autism", "cerebral palsy" and "multiple disabilities" referred to in
clauses (a), (c)
and (h) of section 2 of the National Trust for Welfare of Persons with
Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities
Act, 1999 (44
of 1999);
(b) "medical authority" means the medical authority as referred to in
clause (p) of section 2 of the Persons with Disabilities (Equal
Opportunities, Protection
of Rights and Full Participation) Act, 1995 (1 of 1996), or such other
medical authority as may, by notification, be specified by the Central
Government
for certifying "autism", "cerebral palsy", "multiple disabilities",
"person with disability" and "severe disability" referred to in clauses
(a), (c), (h),
(j) and (o) of section 2 of the National Trust for Welfare of Persons
with Autism, Cerebral Palsy, Mental Retardation and Multiple
Disabilities Act, 1999
(44 of 1999);
(c) "person with disability" means a person referred to in clause (t)
of section 2 of the Persons with Disabilities (Equal
Opportunities,Protection of
Rights and Full Participation) Act, 1995 (1 of 1996), or clause (j) of
section 2 of the National Trust for Welfare of Persons with Autism,
Cerebral Palsy,
Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
(d) "person with severe disability" means—
(i) a person with eighty per cent or more of one or more
disabilities, as referred to in sub-section (4) of section 56 of the
Persons with Disabilities
(Equal Opportunities, Protection of Rights and Full Participation) Act,
1995 (1 of 1996); or
(ii) a person with severe disability referred to in clause (o) of
section 2 of the National Trust for Welfare of Persons with Autism,
Cerebral Palsy,
Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).
http://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx
Regards
Sameer Latey
On 06-04-2022 06:54 pm, MANVI BATRA wrote:
Thank you for the information sir.
If possible can you ease share the guidelines or circular for the same.
Regards
On Wed, 6 Apr 2022, 5:22 pm Amar Jain, <[email protected]> wrote:
It is covered under Section 80U of the Income Tax Act, 1961.
For disability up to 75% the current limit is ₹75,000 and for the
ones above that bracket, it is ₹1,25,000.
Regards,
Amar Jain
Sent from my iPhone
On 06-Apr-2022, at 3:07 PM, MANVI BATRA <[email protected]>
wrote:
Hello all,
Can anyone please let me know the relaxation that a visually
impaired person with 75 % disability ,get's in income tax
(ITR) and also can anyone please share the guidelines for the same.
Thanks and regards
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