[Section 80U]: Deduction in case of a Person with Disability

In computing the total income of an individual being a person with disability, a Deduction under Section 80U shall be allowed if certain conditions are satisfied.

Essential conditions for claiming deduction under this section

(1)        The assessee is an individual being a resident and is a person with disability.

(2)        He suffers 40% or more than 40% of any disability (i.e., blindness, low vision, leprosy-cured,  hearing impairment, locomotor disability, mental retardation, mental illness).

(3)        He is certified by the medical authority to be a person with disability, at any time during the previous year.

(4)        He furnishes a 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. 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, and a copy thereof is furnished along with the return of income under section 139.

Quantum of Deduction U/s 80U:

(i)         Fixed Deduction of Rs. 75,000 is available in case of a Person with Disability.

(ii)        A higher Deduction of Rs.1,25,000 is allowed  in case of a Person with Severe Disability (i.e. having disability of 80% or above)