Section 80U: Deduction for person with disability

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Section 80U of the Income Tax Act, 1961 is a provision that provides tax benefits to individuals with disabilities. It allows for deductions on income for individuals who have been certified as persons with disabilities by the appropriate medical authorities. Here are some key points about Section 80U:

Eligibility Criteria: To claim benefits under Section 80U, an individual must satisfy certain conditions. They should be a resident of India and have a disability as defined under the Persons with Disabilities (Equal Opportunities, Protection of Rights, and Full Participation) Act, 1995. The disability should be certified by a medical authority notified by the government.
Types of Disabilities: Section 80U covers various disabilities, including blindness, low vision, hearing impairment, locomotor disability, mental illness, mental retardation, autism, and multiple disabilities. The severity of disability should be at least 40% to be eligible for deductions.
Deduction Amount: Individuals who qualify for deductions under Section 80U can claim a fixed deduction from their total income. The deduction amount may vary based on the severity of the disability. The maximum deduction allowed under Section 80U is Rs. 1,25,000 for severe disabilities (80% or more) and Rs. 75,000 for disabilities (40% or more but less than 80%).
Documentation: To claim the deduction, an individual needs to obtain a disability certificate from the medical authority specified by the government. This certificate should be submitted to the employer or while filing the income tax return as proof of the disability.
Filing of Income Tax Return: When filing the income tax return, individuals can claim the deduction under Section 80U. The deduction will be applied while computing the taxable income.

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