Income Tax Deduction Section – 80U, Income-tax Act, 1961-2015 in case of a person with disability
Income Tax deduction under Section 80U details in case of a person with disability are given below:
Section – 80U, Income-tax Act, 1961-2015
D.—Other deductions
Deduction in case of a person with disability.
80U. (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:
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.
Following sub-section (1) shall be substituted for the existing
sub-section (1) of section 80U by the Finance Act, 2015, w.e.f. 1-4-2016
:
(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 24, 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).