Yes, but the pdf version with signature and stamp of the concerned will help in the event of conflict with the employers.
Thanks. On 3/2/14, bhawani shankar verma <[email protected]> wrote: > contents of the order is already in original mail along with order no and > date. i don't have proforma of medical certificate. i use my disability > certificate issue by the medical board. > > ----- Original Message ----- > From: "Kakarla Nageswaraiah" <[email protected]> > To: "AccessIndia: a list for discussing accessibility and issues > concerningthe disabled." <[email protected]> > Sent: Saturday, March 01, 2014 7:00 PM > Subject: Re: [AI] DEDUCTION UNDER SEC 80U AND EXEMPTION ON > CONVEYANCEALLOWANCE > > >> Dear Sir, >> >> Could you please upload or attach the circular and the medical >> certificate proforma in pdf format? >> >> Thanks and regards. >> >> >> On 2/28/14, bhawani shankar verma <[email protected]> wrote: >>> hello accessindia! >>> >>> below I am pasting the content of finance ministry's circular regarding >>> 80u >>> and exemption on income tax on conveyance allowance. the circular is self >>> explanatory : >>> >>> CIRCULAR NO : 08 /2013 >>> >>> F.No. 275/192/2013-IT(B) >>> >>> Government of India >>> >>> Ministry of Finance >>> >>> Department of Revenue >>> >>> Central Board of Direct Taxes >>> >>> ..... >>> >>> >>> >>> >>> New Delhi, dated the 10th October, 2013 >>> >>> >>> >>> SUBJECT: INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL >>> YEAR 2013-14 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961. >>> >>> >>> ..... >>> >>> >>> >>> 5.5.7.2 Deductions in respect of a person with disability (section >>> 80U): >>> >>> >>> >>> Under section 80U, 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. However, where such >>> individual >>> is a person with severe disability, a higher deduction of one lakh rupees >>> shall be allowable. >>> >>> DDOs should note that 80DD deduction is in case of the dependent of the >>> employee whereas 80U deduction is in case of the employee himself. >>> However >>> under both the Sections the employee shall furnish to the DDO following: >>> >>> 1. A copy of the certificate issued by the medical authority >>> as >>> defined in Rule 11A(1) in the prescribed form as per Rule 11A(2) of the >>> Rules. The DDO has to allow deduction only after seeing that the >>> Certificate furnished is from the Medical Authority defined in this Rule >>> and >>> the same is in the form as mentioned therein. >>> >>> 2. Further in cases where the condition of disability is >>> temporary and requires reassessment of its extent after a period >>> stipulated >>> in the aforesaid certificate, no deduction under this section shall be >>> allowed for any subsequent period unless a new certificate is obtained >>> from >>> the medical authority as in 1 above and furnished before the DDO. >>> >>> 3. For the purposes of section 80DD and 80 U some of the >>> terms >>> defined are as under:- >>> >>> >>> >>> (a) "Administrator" means the Administrator as referred to in >>> clause (a) of section 2 of the Unit Trust of India (Transfer of >>> Undertaking >>> and Repeal) Act, 200 ; >>> >>> (b) "dependant" means- >>> >>> (i) in the case of an individual, the spouse, children, >>> parents, >>> brothers and sisters of the individual or any of them; >>> >>> (ii) in the case of a Hindu undivided family, a member of the >>> Hindu undivided family, dependant wholly or mainly on such individual or >>> Hindu undivided family for his support and maintenance, and who has not >>> claimed any deduction under section 80U in computing his total income for >>> the assessment year relating to the previous year; >>> >>> (c) "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 and includes >>> "autism", "cerebral palsy" and "multiple disability" 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; >>> >>> (d) "Life Insurance Corporation" shall have the same meaning as >>> >>> in >>> clause (iii) of sub-section (8) of section 88; >>> >>> (e) "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 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; >>> >>> (f) "person with disability" means a person as referred to in >>> clause (t) of section 2 of the Persons with Disabilities (Equal >>> Opportunities, Protection of Rights and Full Participation) Act, 1995 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; >>> >>> (g) "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; 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; >>> >>> (h) "specified company" means a company as referred to in >>> clause >>> (h) of section 2 of the Unit Trust of India (Transfer of Undertaking and >>> Repeal) Act, 2002.~ >>> >>> >>> >>> >>> >>> 5.3.10 Section 10(14) provides for exemption of the following >>> allowances :- >>> >>> >>> >>> The CBDT has prescribed guidelines for the purpose of Section 10(14) >>> (i) & >>> 10 (14) (ii) vide notification No.SO 617(E) dated 7th July, 1995 >>> (F.No.142/9/95-TPL)which has been amended vide notification SO No.403(E) >>> dt 24.4.2000 (F.No.142/34/99-TPL). The transport allowance granted to >>> an >>> employee to meet his expenditure for the purpose of commuting between >>> the >>> place of his residence and the place of duty is exempt to the extent of >>> Rs.800 p. m. or Rs1600 p.m (for a blind person) vide notification >>> S.O.No. >>> 395(E) dated 13.5.98. >>> >>> >>> >>> >>> >>> Bhawani Shankar Verma >>> Durg, Chhattisgarh. >>> Cell : +919827157594 / 9893466637. >>> Office : 0788-2332562 >>> skype: bsvermadurg >>> >>> >>> 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.. >>> >> >> >> -- >> కాకర్ల నాగేశ్వరయ్య >> >> K. Nageswaraiah >> >> >> >> 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.. >> > > > > > 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.. > -- కాకర్ల నాగేశ్వరయ్య K. Nageswaraiah 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..
