An individual suffering a disability can claim tax deduction under section 80U of the Income tax act, 1961. In this article, we will be discussing what are the tax benefits an individual with disability can claim and what are the conditions such person has to satisfy before claiming tax deduction.
Who can take benefit of tax deduction under section 80U?
As per the provisions of section 80U of the Income tax act, 1961, a resident individual can claim tax deduction based on their disability.
A person will be considered as a person with disability for the purpose of section 80U if such taxpayer suffers 40% or more of any of the following disability;
- Blindness
- Low vision
- Leprosy-cured
- Hearing impairment
- Loco motor disability
- Mental retardation
- Mental illness
Amount of tax deduction for a person with disability under section 80U
A resident individual with 40% or more of any of the above mentioned disability, can claim a fixed tax deduction of 75,000 rupees.
If the resident individual is having any of the above disability of 80% or above, then they can claim a fixed tax deduction of 1,25,000 under section 80U of the income tax act, 1961.
Please note, section 80U tax deduction is in addition to all other eligible tax benefits such as section 80C.
How to claim tax deduction under section 80U
To claim tax deduction under section 80U, you are required to file your income tax return. You need to specify the amount of deduction you want to claim in your tax return.
You are also required to collect a certificate certifying the disability from a recognized medical authority in Form 10-IA. If the disability require assessment, then such certificate must be obtained for the assessment year.
You are not required to produce any bills for the cost incurred for the pursuance of treatment as benefits under section 80U is a fixed tax deduction.
Following medical authorities can issue disability certificate in order to claim tax deduction under section 80U;
- A neurologist who has a degree of MD (Doctor of Medicine) in Neurology
- A civil surgeon in a government hospital
- A Chief Medical Officer in a government hospital
- A pediatric neurologist who has a degree of MD (Doctor of Medicine) in Neurology in case of disabled children
We have one more section 80DD with which people are confused as the deduction limits are same.
Please note, section 80DD is for a taxpayer whose family members or kin is suffering with disability and the taxpayer deposits a specified amount as an insurance premium for taking care of the dependent disabled person.
I am a govt teacher.but I and my wife also physically handicapped person both.how much can I claim for tax benifits? My disability is65% & my wife disability is 60%.for FY2016-17.
I have child having 75% disability and medical board has declared it severe disability can I claim 1,25,000/- for tax rebate
my self mahendranath,doing Ph.D and i am getting fellowship of 25,000 per month i have disability certificate of 72%, i am come under income tax slab or not ? And how section 80 u is applicable for me.
I have mitral valve replacement Dec.2003 ,what I banifit 80 u ?
I have lost my one kidney and spleen removed. Civil Surgeon Muktsar have issued me 60% Disability certificate. How much tax benefit i can take against my 60% Disability in assessment year 2016-2017
Kindly Please reply me as soon as possible.
Thank You
Hi,
I had recently lost both kidneys and fot transplanted one kidney . Is this comes under disability to claim for 75000/- tax benfits.
Thanks,
Naga
i am central govt employee.i have low vision(40%).give me advise to tax saving details.
I have left eye totally blind & small intestine 6 metre but 4.7 metre operation & cut due to gagring problem. Please sajetion to me I am claim in 80 u under incomtax. I am salary employee. This problem arrived feb-1015
How much tax benefits for 500000 laks under 80(u)
I am a gov. employee in Kerala state. I have 44% disability by a Road Traffic accident. Should I get Tax deduction under 80U
I am govt employe I am suffering from polio is 45% please advise tax exemption under section 80U
Iam govt employee,I am suffering from polio, and disability is 40%. Please advise tax exemption undder sectuin 80U
T B Asha
Sir I am a Draughtsman in Punjab pwd B&R . I am 60% Physically handicapped.How rebate in 2016-17 at income tax act 80U ?
I am govt employ. Our son has 88% disablity.so how much deduction we eligible.
Sir I am a teacher in basic siksha parisad ghazipur. I am 60% physically handicapped. How many tax rebate in 2016-2017 at income tax act 80u.?
Dear sir/madam,
my mother suffering from mentally disorder cant spek properly & totally on bed due to bones calcium is much less,how can i get section 80-U benefit my mother age is 66 years,how much amount i get tex exemption?i am from mumbai,who is certify my mother?can u give me address?
can u pls. reply?
Regards,
Sir, I am a teacher in basic siksha parishad, ballia u.p. I am physical handicapped 40%.How many rebate in 2016 – 17 Income tax
Sir, I am a teacher in basic siksha parishad, ballia u.p I am permanent physical handicapped. But the doctor did not show the percentage in physical handicapped certificate. How many rebate in 2016 -17 income tax.
Sir, I am having 50% loss of hearing, certified ( Dec. 2015) by govt. doctor . I am a sr. Citizen. Do I require to obtain/renew such certificate annually to continue claim under 80U.
I have been an an assesse u/s 80U for specified loss of above 60 decibels impairment of audibility certified in 2004 by competent surgeon. Do I require to obtain a fresh certificate now, to claim deduction u/s-80u. My DOB-3-7-1946. What Is the allowable deduction this year. RamasubrahmanyaSarma. Gali/Nellore-cell-81422 31442.
Respected sir,
I submit to inform that I am permanent physically handicapped person with 50% disability . I have disability certificate issued by the competent authority on 2002. Can I now claim income tax benefit / tax deduction under section 80U for that certificate.
How much tax deduction get 65% phyasically handicapped person.
I have disability certificate issued by competent authority sincce 2005 having disability 40%.My question is from which year rebate of 50000/-under sec 80u is admissible to an employee having 40% disability because I think it was admissible to persons with 50% disability due to which I never availed this rebate.Can I now avail this rebate for the previous IT returns and if yes then upto which year i can go beyond 2014-15
Hello
Pf money comes under 80c and goes to epfo, insurance deduction goes to insurance company. Similarly who takes the 80u deducted
1. Who takes the money ?
2. How will we get that money back
3. When will we get that money back ?
4. What are the returns ?
Its a fixed deduction. You need not pay anyone to get the deduction under section 80U. If you satisfy the disability criteria then you can claim Rs 75000 or Rs 120000 based on percentage of disability as tax deduction.