Taxes Income Taxes

Deduction available to handicapped persons (Section 80U)

Deduction available to handicapped persons (Section 80U)

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:

  1. A fixed deduction of Rs.50000 shall be allowed.
  2. If the person is suffering from severe physical disability the deduction is Rs.100000.

3. Conditions:

  1. The disability should be certified by a Physician, Surgeon, Psychiatrist, Oculist
  2. The certificate should be furnished along with the return of income u/s 139.

4. Persons with severe disability means-

  1. A person with 80% or more of one or more disabilities referred u/s 56(4) of the Persons With Disabilities Act,1995,
  2. 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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