1. Applicability: Resident individual suffering from permanent physical disability or mental retardation including blindness, loss of voice, autism, cerebral palsy and multiple disabilities.
2. Amount of deduction:
- A fixed deduction of Rs.50000 shall be allowed.
- If the person is suffering from severe physical disability the deduction is Rs.100000.
3. Conditions:
- The disability should be certified by a Physician, Surgeon, Psychiatrist, Oculist
- The certificate should be furnished along with the return of income u/s 139.
4. Persons with severe disability means-
- A person with 80% or more of one or more disabilities referred u/s 56(4) of the Persons With Disabilities Act,1995,
- A person with severe disability referred u/s 2(o) of the National Trust for welfare of persons with autism, cerebral palsy, mental retardation and Multiple Disabilities.
1 Comment
I am a physically handicapped central govt. employee (with 45% disability). My tax has already been deducted and submitted by office. But now I came to know that there is Rs. 50000 rebate for PH employees under 80U. How can I get back the excess amount of tax already deducted.
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