can you please share the order copy as pdf? On 1/24/14, Yogesh Chhabra <[email protected]> wrote: > 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.. >
-- You see things; and you say “Why?” But I dream things that never were; and I say “Why not? —George Bernard Shaw director| Chandra International | Jaipur| facebook.com/chandrainternational 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..
