Deduction under section 80U of IT act can be claimed by an Individual who is a resident in India for the financial year relevant to the assessment year in which you are claiming this benefit. Deduction under section 80U can be claimed in addition to all other income tax deduction benefit available under IT Act. *Who can claim benefit under section 80U of IT act?*
A salaried person or a self employed person or any other individual can claim income tax deduction under section 80U for his disability if such individual is resident in India during the financial year for which he is claiming such deduction. As per section 80U, a foreign citizen resident in India during the financial year can also claim this income tax benefit for his disability. Deduction under section 80U is not available to the individual who is non resident in India during the financial year. *What is Disability under section 80U of IT act?* The taxpayer will be covered under section 80U of IT act if such taxpayer suffers 40% or more than 40% of any of the following disability; 1. blindness; 2. low vision; 3. leprosy-cured; 4. hearing impairment; 5. locomotor disability; 6. mental retardation; 7. mental illness The taxpayer has to keep a copy of the certificate issued by medical authority and such certificate has to be renewed in timely manner to keep claiming the income tax benefit under section 80U of IT act. No need to produce this certificate along with the income tax return. In case it is asked by the assessing officer then the same has to be produced before him. Earlier you need to produce the certificate along with your income tax return but now this provision has been removed. *Amount of Deduction under section 80U of IT act* A fixed deduction of Rs. 50, 000 is available for the taxpayer if all of the other conditions mentioned under section 80U is satisfied. A higher deduction of Rs. 1, 00,000 can be claimed under section 80U if the taxpayer has severe disability. Sever disability means having any of the above disability of 80% or above. *FAQ on Section 80U – Income Tax Benefit for a Person with Disability* *What are the documents I needed to claim deduction under section 80U for my disability?* You are not required to produce any document to claim income tax deduction under section 80U of IT act. You need to keep the certificate which your medical authority has issued to you by certifying your disability. For illness such as autism or cerebral palsy form 10-IA additionally need to be filled up. *Who CAN certify my disability to claim the benefit of section 80U?* Following medical authority persons can certify your disability to claim income tax benefit under section 80U; - A civil surgeon or the chief medical officer of a government hospital - A neurologist with an MD in neurology - A pediatric neurologist having an equivalent degree. On Fri, Jan 24, 2014 at 10:00 PM, [email protected] <[email protected]>wrote: > Certificate of disability. > > Regards, > Srinivasu Chakravarthula | PayPal | @csrinivasu > Sent from my iPhone 5C > > > On 24-Jan-2014, at 21:22, "Kamal" <[email protected]> wrote: > > > > Hi friends, > > > > Which certificate we have to submit to get benefits of Income-tax > deduction for Rs.1,00,000. under section 80u? > > Time to meet up again! > > Register for AccessIndia Convention 2014: > > http://accessindia.org.in/harish/convention.htm > > > > > > > > Register at the dedicated AccessIndia list for discussing accessibility > of mobile phones / Tabs on: > > > http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in > > > > > > Search for old postings at: > > http://www.mail-archive.com/[email protected]/ > > > > To unsubscribe send a message to > > [email protected] > > with the subject unsubscribe. > > > > To change your subscription to digest mode or make any other changes, > please visit the list home page at > > > http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in > > > > > > Disclaimer: > > 1. Contents of the mails, factual, or otherwise, reflect the thinking of > the person sending the mail and AI in no way relates itself to its veracity; > > > > 2. AI cannot be held liable for any commission/omission based on the > mails sent through this mailing list.. > > Time to meet up again! > Register for AccessIndia Convention 2014: > http://accessindia.org.in/harish/convention.htm > > > > Register at the dedicated AccessIndia list for discussing accessibility of > mobile phones / Tabs on: > > http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in > > > Search for old postings at: > http://www.mail-archive.com/[email protected]/ > > To unsubscribe send a message to > [email protected] > with the subject unsubscribe. > > To change your subscription to digest mode or make any other changes, > please visit the list home page at > http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in > > > Disclaimer: > 1. Contents of the mails, factual, or otherwise, reflect the thinking of > the person sending the mail and AI in no way relates itself to its veracity; > > 2. AI cannot be held liable for any commission/omission based on the mails > sent through this mailing list.. > Time to meet up again! Register for AccessIndia Convention 2014: http://accessindia.org.in/harish/convention.htm Register at the dedicated AccessIndia list for discussing accessibility of mobile phones / Tabs on: http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in Search for old postings at: http://www.mail-archive.com/[email protected]/ To unsubscribe send a message to [email protected] with the subject unsubscribe. To change your subscription to digest mode or make any other changes, please visit the list home page at http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in Disclaimer: 1. Contents of the mails, factual, or otherwise, reflect the thinking of the person sending the mail and AI in no way relates itself to its veracity; 2. AI cannot be held liable for any commission/omission based on the mails sent through this mailing list..
