A resident individual suffering from permanent physical disability or mental retardation including blindness, loss of voice, autism, cerebral palsy and multiple disability as per rule 11D is eligible to get tax deduction under section 80U of Income tax act 1961.
Do not get confused between section 80U and 80DD. A resident individual suffering from disability himself gets tax deduction under section 80U. If any dependent family member of an individual is suffering from a disability, tax deduction under section 80DD can be taken.
As per section 80U of Income tax act 1961, a foreign citizen who is resident in India during the financial year can also claim this income tax benefit for his physical disability.
Deduction under section 80U is not available to the individual who is non resident in India during the financial year.
Definition of Disability – Section 80U
The taxpayer will be covered under section 80U of Income Tax act 1961 if he or she suffers 40% or more of one or more physical disability any of the following;
- low vision;
- hearing impairment;
- locomotor disability;
- mental retardation;
- 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 deduction under section 80U.
You are not required 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.
Quantum of tax deduction under section 80U
A fixed income tax deduction of Rs. 75,000 is allowed under section 80U if the assessee is suffering from any disability. If the person has severe disability, the deduction allowed is Rs. 125000 instead of Rs. 75000.
Severe disability means having any of the above disability of 80% or above.
Assessee is not required to submit any medical bill, certificate or any other receipt at the time of filing income tax return.
However, a copy of the certificate issued by medical authority has to be kept by the assessee. If assessee is employed, then such certificate has to be submitted to the employer for TDS calculation.
Section 80U talks about fixed or flat deduction irrespective of assessee’s actual expenditure.
Table showing tax deduction U/S 80U for the financial year 2022-23 (Assessment year 2023-24)
|Category||Flat Tax deduction allowed for financial year 2022-23|
|Resident individual is suffering from 40% or more of one or more disability||Rs. 75,000|
|Severe disability – resident individual suffering from 80% or more of one or more disability.||Rs. 1,25,000|
Deduction under section 80U is not available to NRIs. However, a foreign citizen who is resident in India can take this benefit.
Procedure to get tax deduction under section 80U
To get income tax deduction under section 80U, the assessee is required to furnish a copy of the certificate issued by the Medical Authority, in form 10-IA.
After the expiry of the medical certificate assessee is required to issue a fresh certificate in order to continue to claim tax deduction.
As per income tax law, following kind of medical authority can certify a person to be disabled;
- A Civil Surgeon or Chief Medical Officer (CMO) of a government hospital.
- A Neurologist with an MD in Neurology.
- In case of children, a Paediatric Neurologist having an equivalent degree.
Disabilities, medical authority, person with severe disability are defined in “The Persons with Disability (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995” .Persons suffering from any of the following kinds of disabilities as certified by a medical authority qualify for tax deduction u/s 80U.
- Low vision
- Hearing impairment
- Locomotor disability
- Mental retardation
- Mental illness
- Cerebral palsy
FAQs on tax deduction for a Physically Disabled Person-Section 80U
What are the documents required to claim income tax deduction under section 80U for my disability?
You are not required to produce any document to claim income tax deduction under section 80U.
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 income tax deduction under section 80U?
Following medical authority persons can certify your disability to claim income tax benefit or tax deduction 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.
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.
Kartar Singh Patial says
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 ?
Kanwaljeet Singh says
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.
I had recently lost both kidneys and fot transplanted one kidney . Is this comes under disability to claim for 75000/- tax benfits.
i am central govt employee.i have low vision(40%).give me advise to tax saving details.
Kishan Sharma says
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)
SAJIMON KM says
I am a gov. employee in Kerala state. I have 44% disability by a Road Traffic accident. Should I get Tax deduction under 80U
mallanagouda goudar says
I am govt employe I am suffering from polio is 45% please advise tax exemption under section 80U
T B ASHA says
Iam govt employee,I am suffering from polio, and disability is 40%. Please advise tax exemption undder sectuin 80U
T B Asha
Ram Chander Limba says
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.?
satish panchal says
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?
Brajesh Kumar says
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
vijay Sankar Rai says
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.
S K Rai says
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.
S. Vasantha says
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.
Tanmoy Ghosh says
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
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.