Deduction

This query is : Resolved

Report Abuse Follow Query Ask a Query

Querist : Anonymous

Querist : Anonymous (Querist)

27 September 2013 Dear Sir,
How much dedcution is available to a person who is 50% handicapped and under which section.

Ajay Mishra

Ajay Mishra (Expert)
Follow

27 September 2013 Hi

Deduction U/s. 80U of Income Tax Act, 1961 for disabled persons:

The Income Tax Act, 1961 provides deduction u/s. 80 in pursuance of which an individual (Indian citizen and foreign national) who is resident of India, and who suffers from not less than 40 per cent of any disability is eligible for deduction to the extent of Rs. 50,000/- and in case of severe disability to the extent of Rs. 100,000/-.
For availing deduction u/s. 80U, the assessee needs to fulfill certain legal formalities like he has to obtain a certificate from medical authority constituted by either the Central or the State Government, along with

Ajay Mishra

Ajay Mishra (Expert)
Follow

27 September 2013 For more details, you can go to the following link:

http://taxguru.in/income-tax/deduction-us-80u-of-the-income-tax-act-1961-for-disabled-persons.html

Upgrade to CAclubindia Pro. Subscribe Now!

Querist : Anonymous

Querist : Anonymous (Querist)

27 September 2013 in case of efiling, do I need to enclose certificate with itrV
or
It is produce when department ask for it.

@VaibhavJ

@VaibhavJ (Expert)
Follow

27 September 2013 Hey

No need to disclose certificate in case of Efiling.

Thanks

Querist : Anonymous

Querist : Anonymous (Querist)

27 September 2013 then how the department will test the truth of claim u/s 80 U

@VaibhavJ

@VaibhavJ (Expert)
Follow

27 September 2013 Hi

If ITO have doubt he may call for submitting proofs else not necessary!!

Pl refer http://www.tax.fintotal.com/Sections/80U-Tax-Rebate/5916/68 for clarity

Thanks