Deduction in case of a person with disability - Section 80U - Income Tax - Ready Reckoner - Income Tax

Deduction in case of a person with disability - Section 80U The deduction u/s 80U is available if the following conditions are satisfied: i.The taxpayer is an individual and resident in India. ii.The person is suffering from not less than 40% of any disability given below: Blindness Low vision Leprosy-cured Hearing impairment Locomotor disability Mental retardation Mental illness The taxpayer shall have to furnish a copy of certificate issued by the medical authority along with the return of Income. Apart from the disability certificate issued by a medical authority, there is no other documents required for claiming tax deductions under section 80U. However, in case of illness such as autism and cerebral palsy, Form 10-IA additionally needs to be filled up. If the aforesaid conditions are satisfied, then a fixed deduction of 75,000 is available. A higher deduction of 1,25,000 is allowed in respect of a person with severe disability (i.e. having any disability of 80% or above) The main difference between Deduction u/s 80U 80DD is that 80DD deduction is in case of the dependent of the employee whereas 80U deduction is in case of the employee himself.