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Section 80U : Income Tax Benefit For Physically And mentally Disabled Persons

One can take income tax benefit under section 80U if he/or she is either physically or mentally disabled.

But he/she should be himself/herself disabled.

Percentage of Disability :

Taxpayer must have minimum 40% disability.And he/she must have disability certificate from a chief medical officer or from an MD doctor.

Income Tax Benefit u/s 80U

Under section 80U tax payer can take upto rs 1.25 lakh rebate.

Condition-1

In case tax payer is having 40% disability,then he or she is eligible for rs 75000 tax benefit.

Condition-2

If tax payer is 80% disabled then he/she can take 1.25 lakh tax benefit under section 80U.

Important Note :

It is very important to note here that tax payer must produce his or her disability certificate in order to get such tax benefit.

LIST OF DISABILITIES

  • Blindness
  • loco motor disability
  • autism
  • having one kidney
  • Leprosy
  • mental retardation
  • Hairing Impairment
  • Mental Illness
  • Cerebral palsy

Who can certify a disabled person

  1. Civil surgeon or CMO of a Government Hospital.
  2. Neurologist having MD degree.

Conclusion:

Under section 80U tax payer is elligible for upto 1.25 lakh inome tax rebate if he or she has disability certificate.

In rare case if taxpayer has removed his or her kidney or any internal organ specified by income tax department.

Then in that case one can take tax rebate also.

 

Kuldeep Singh
 

is a professional blogger,teacher and income tax expert

Click Here to Leave a Comment Below 1 comments
bhinder - March 13, 2018

great article

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