Deduction u/s 80u

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

06 February 2014 is a handicapped person, without both hands, covered under section 80U??????
disability under section 80 U has a specific mention of disabilities.
however, before 1/4/2004, the said section had specific mention of disabled person, which is not there.

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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06 February 2014 As per the provision of 80U you are entitle-led for deduction u/s 80U and it will be treated as single disability. Accordingly you have to procure a certificate from concerned medical officer to prove the disability and thereafter you can get the deduction u/s 80U. For your conveyance the provisions are as under.

Deduction in case of a person with disability.
80U. (1) In computing the total income of an individual, being a resident, who, at any time during the previous year, is certified by the medical authority to be a person with disability, there shall be allowed a deduction of a sum of fifty thousand rupees :
Provided that where such individual is a person with severe disability, the provisions of this sub-section shall have effect as if for the words “fifty thousand rupees”, the words “seventy-five thousand rupees” had been substituted:
36[Provided further that for the assessment years beginning on or after the 1st day of April, 2010, the provisions of the first proviso shall have effect as if for the words “seventy-five thousand rupees”, the words “one lakh rupees” had been substituted.]
(2) Every individual claiming a deduction under this section shall furnish a copy of the certificate issued by the medical authority in the form and manner, as may be prescribed37, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed :
Provided that where the condition of disability requires reassessment of its extent after a period stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment year relating to any previous year beginning after the expiry of the previous year during which the aforesaid certificate of disability had expired, unless a new certificate is obtained from the medical authority in the form and manner, as may be prescribed37, and a copy thereof is furnished along with the return of income under section 139.
38[Explanation.—For the purposes of this section,—
(a) “disability” shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)39, and includes “autism”, “cerebral palsy” and “multiple disabilities” referred to in clauses (a), (c) and (h) of section 240 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
(b) “medical authority” means the medical authority as referred to in clause (p) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)41, or such other medical authority as may, by notification, be specified by the Central Government for certifying “autism”, “cerebral palsy”, “multiple disabilities”, “person with disability” and “severe disability” referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)42;
(c) “person with disability” means a person referred to in clause (t) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)41, or clause (j) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)42;
(d) “person with severe disability” means—
(i) a person with eighty per cent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)43; or
(ii) a person with severe disability referred to in clause (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)44.]]

Querist : Anonymous

Querist : Anonymous (Querist)

06 February 2014 SIR EVEN I HAVE REFERRED THE INCOME TAX LAWS BOOK, FROM WHERE YOU PROVIDED THIS PORTION....I EVEN LOOKED FOR SECTION 2 AND 54 OF THE REFERRED ACTS IN THE CLAUSE. BUT MY QUESTION REMAIN UNANSWERED. SEC 80 U TALKS ABOUT SPECIFIC 7 TYPES OF DIS ABILITIES. EARLIER ( BEFORE 1/4/2004) IT WAS ABOUT PERSON WITH PERMANENT PHYSICAL DISABILITY, NOW THE PROVISION HAS BEEN AMENDED AND THERE IS NO SPECIFIC MENTION OF PERMANENT HANDICAPCY. INFACT, IT DOES NOT EVEN INCLUDE ANY PERMANENT HANDICAPSY, NOT EVEN SEC 2 AND SEC. 54 OF THE REFERRED ACTS. HENCE THE CONFUSION. MU QUESTION IS ABOUT A PERSON WHO IS PERMANENT HADICAPPED, WITHOUT BOTH OF HIS ARMS. CAN HE GET THE BENEFIT OF SEC. 80 U ?
IF THE PROVIDED CLAUSE ALSO MENTIONS IT, AND I AM IGNORING OR COULD NOT INTERPRET IT, PLEASE GUIDE ME.

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