Deduction – 80U Introduction

Deduction under section 80U can be claimed from the Gross Total Income of the taxpayer. The taxpayer can reduce the Income tax liability. The deduction is allowed to the taxpayer suffering from a disability. The deduction is allowed to the taxpayer only whereas deduction under section 80DD allows a deduction to the family members related to medical expenses related to the disabled person.

Who can claim?

A resident individual suffering from the following disability can claim the deduction under section 80U. The disability must be certified by the medical authority. To claim the deduction person must have 40% disability certified by medical authorities.

Blindness
Low vision
Leprosy-cured
Hearing impairment
Locomotor disability
Mental retardation
Mental illness

Severe disability means the following:

The below disability is 80% or more

Blindness
Low vision
Leprosy-cured
Hearing impairment
Locomotor disability
Mental retardation
Mental illness

Multiple Disabilities from the above point.
Autism
Cerebral Palsy

Requirements

The taxpayer is required to obtain a certificate certifying the disability in the form 10-IA. For claiming this deduction medical certificate is required to be submitted along with income tax returns. The certificate can be obtained from the medical authorities be either, a neurologist (in case of children, a pediatric neurologist) or a civil surgeon or Chief Medical Officer in a government hospital.

In case the certificate is expired then the taxpayer needs to obtain a new certificate to claim the deduction. If the disability is temporary then the validity of the certificates starts from the date of issue of the certificate and ends on the last date as mentioned in the certificate.

Amount of Deduction

The taxpayer having a severe disability is allowed a deduction of Rs. 1,25,000 from the Gross Total Income. Other than severe disability maximum deduction allowed is Rs. 75,000. While claiming this deduction there is no need to produce bills, only a certificate is enough.

Treatment in the Income Tax Return

This deduction is shown under the head Chapter VI-A deductions. This section of the deduction is available only under the ITR Forms 1 to 4. ITR Forms 5-7 are for non-individuals. Deduction under this section can be claimed by resident individuals.