Dear Friend,
I am pasting below section 80U of the Income Tax Act as amended by the 2009
budget. This section has been copied from the website of the Maharashtra
State Sales Tax Department.
Also, refer to clause (d) of the Explanation following the section. It
defines "person with severe disability". A person suffering from 80%
disability is considered as a person suffering from severe disability.
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 fifty 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 fifty
thousand
rupees, the words seventy-five thousand rupees had been substituted.
The following proviso shall be inserted after the existing proviso of
sub-section (1) of section 80U by the Finance (No. 2) Act, 2009, w.e.f.
1-4-2010 :
Provided further that for the assessment years beginning on or after the 1st
day of April, 2010, the provisions of the first proviso shall have effect as
if for the words seventy-five thousand rupees, the words one lakh 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)]
Regards
Mr. Sameer Latey,
Mumbai, India
----- Original Message -----
From: "Vamshi. G" <[email protected]>
To: "accessindia" <[email protected]>
Sent: Wednesday, November 25, 2009 6:25 PM
Subject: [AI] Required a copy of section 80U for availing
additionalexemption
Hi friends,
Copy of 80U required for availing exemption of income tax in SBI.
Also please clarify whether a person with 80% disability is
categorized as severely disabled or not.
--
G. Vamshi
PH Res : +91 877-2243861
Mobile: +91 9949349497
E-mail ID:
[email protected]
Skype: gvamshi81
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