Section 80U of Income Tax Act "Deduction in case of a person with disability"
80U. (1) In computing the total income of an individual,
being a resident, who, at any time during the previous year,
is certified by the medical authority to be a person with
disability, there shall be allowed a deduction of a sum of
seventy-five thousand rupees:
Provided that where such individual is a person with severe
disability, the provisions of this sub-section shall have
effect as if for the words "seventy-five thousand rupees",
the words "one hundred and twenty-five thousand rupees" had
been substituted.
(2) Every individual claiming a deduction under this
section shall furnish a copy of the 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 :
Provided that 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.
Explanation.-For the purposes of this section,-
(a) "disability" shall have the meaning assigned to it in
clause (i) of section 2 of the Persons with Disabilities
(Equal Opportunities, Protection of Rights and Full
Participation) Act, 1995 (1 of 1996), and includes "autism",
"cerebral palsy" and "multiple disabilities" referred to in
clauses (a), (c) and (h) of section 2 of the National Trust
for Welfare of Persons with Autism, Cerebral Palsy, Mental
Retardation and Multiple Disabilities Act, 1999 (44 of
1999);
(b) "medical authority" means the medical authority as
referred to in clause (p) of section 2 of the Persons with
Disabilities (Equal Opportunities, Protection of Rights and
Full Participation) Act, 1995 (1 of 1996), or such other
medical authority as may, by notification, be specified by
the Central Government for certifying "autism", "cerebral
palsy", "multiple disabilities", "person with disability"
and "severe disability" referred to in clauses (a), (c),
(h), (j) and (o) of section 2 of the National Trust for
Welfare of Persons with Autism, Cerebral Palsy, Mental
Retardation and Multiple Disabilities Act, 1999 (44 of
1999);
(c) "person with disability" means a person referred to in
clause (t) of section 2 of the Persons with Disabilities
(Equal Opportunities, Protection of Rights and Full
Participation) Act, 1995 (1 of 1996), or clause (j) of
section 2 of the National Trust for Welfare of Persons with
Autism, Cerebral Palsy, Mental Retardation and Multiple
Disabilities Act, 1999 (44 of 1999);
(d) "person with severe disability" means-
(i) a person with eighty per cent or more of one or more
disabilities, as referred to in sub-section (4) of section
56 of the Persons with Disabilities (Equal Opportunities,
Protection of Rights and Full Participation) Act, 1995 (1 of
1996); or
(ii) a person with severe disability referred to in clause
(o) of section 2 of the National Trust for Welfare of
Persons with Autism, Cerebral Palsy, Mental Retardation and
Multiple Disabilities Act, 1999 (44 of 1999).
What is Deduction in respect of income of co-operative societies? Section 80P of Income Tax Act 1961
What is Deduction in respect of royalty on patents? Section 80RRB of Income Tax Act 1961
Section 80TTB Deduction in respect of interest on deposits in case of senior citizens
What is Deduction in case of a person with disability? Section 80U of Income Tax Act 1961