{"id":30780,"date":"2020-04-14T12:08:42","date_gmt":"2020-04-14T06:38:42","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=30780"},"modified":"2020-04-14T12:08:45","modified_gmt":"2020-04-14T06:38:45","slug":"tax-deductions-for-disabled-persons-under-section-80u","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/tax-deductions-for-disabled-persons-under-section-80u\/","title":{"rendered":"Tax Deductions for Disabled Persons under Section 80U: A Complete Overview"},"content":{"rendered":"

The Income Tax Act, 1961 allows deductions from the total gross income, before charging the tax, in case medical expenditure has been made on the treatment of a differently-abled person. Section 80DD and Section 80U of the Income Tax Act, 1961 deals with the medical expenses incurred for specially-abled persons. Section 80U offers tax benefits if an individual suffers a disability himself\/ herself, whereas Section 80DD<\/a><\/strong> offers tax benefits if an individual taxpayer’s dependent family members suffer from any disability. In this article, we shall discuss the tax benefits prescribed section 80U of the Income-tax act.
<\/p>\n\n\n\n

What is Section 80U of the Income Tax Act?<\/h2>\n\n\n\n

According to Section 80U of the Income Tax Act, 1961<\/em>, individuals who have a disability can claim tax deduction while filing their income tax returns. The disabled person must be recognized by medical authorities to become eligible for tax deductions<\/strong>. The taxpayer here should be a resident individual and also must prove 40% disability from a recognized medical authority.<\/strong><\/p>\n\n\n\n

Who is Eligible to Claim Deduction under Section 80U?<\/h2>\n\n\n\n

As prescribed under section 80UA, a resident\nindividual who is certified as a person with a disability by the medical\nauthority can claim tax benefit under this section. A person with a disability\nis a person who has at least 40 per cent disability, certified by the medical\nauthorities.<\/p>\n\n\n\n

For the purposes of this section disability has been explained as one of the following:<\/strong><\/p>\n\n\n\n

\"Eligible<\/figure><\/div>\n\n\n\n

Low vision<\/h3>\n\n\n\n

Low\nvision applies to individuals with visual function impairment that cannot be cured\nby any medical procedure still they are capable of using their vision with the\nhelp of different gadgets. <\/p>\n\n\n\n

Blindness<\/h3>\n\n\n\n

When a\nperson suffers from any of the conditions which are mentioned below, falls\nunder this criterion:<\/p>\n\n\n\n

  1. Total lack of sight.<\/li>
  2. Visual acuity  which must not exceed 6160 or 201200 (Snellen) in the better eye with correcting lenses <\/li>
  3.  Limitation of the field of vision subtending to an angle of 20 degrees or worse. <\/li><\/ol>\n\n\n\n

    Mental Illness<\/h3>\n\n\n\n

    Any mental disorder other than retardation comes\nunder the definition of mental illness.<\/p>\n\n\n\n

    Loco Motor Disability<\/h3>\n\n\n\n

    Loco motor\ndisability” is a disability of the bones or joints muscles which may\nrestrict the movement of the limbs or any form of cerebral palsy.<\/p>\n\n\n\n

    Mental Retardation<\/h3>\n\n\n\n

    A state of arrested or incomplete development of the mind of a person which is especially characterized by subnormality of intelligence is mental retardedness.<\/p>\n\n\n\n

    Hearing Impairment<\/h3>\n\n\n\n

    “Hearing\nimpairment” means loss of sixty decibels or more in the conversational\nrange of’ frequencies.<\/p>\n\n\n\n

    Leprosy Cured<\/h3>\n\n\n\n

    Leprosy cured person” is any individual who has\nbeen cured of leprosy but is suffering from<\/p>\n\n\n\n

    1. Loss of sensation in hands or feet as well as the loss of sensation and paresis in the eye and eye-lid but with no manifest deformity<\/li>
    2.  Manifest deformity and paresis; but having sufficient mobility in their hands and feet to enable them to engage in regular economic activity<\/li>
    3. Extreme physical deformity as well as advanced age which prevent him from undertaking any gainful occupation, and the expression “leprosy cured” shall be construed accordingly.<\/li><\/ol>\n\n\n\n

      Multiple Disabilities<\/h3>\n\n\n\n

      Any person is having more than one disability of the above.<\/p>\n\n\n\n

      A person suffering from 80% or more of one\nor mare disabilities comes under the definition of severe disability.<\/em><\/p>\n\n\n\n