Section- 80U-- Disability.. URGENT

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C.A. Nikhil Monga (Querist)
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29 July 2009 Hello Sir,

My known is suffering from 10% disability as per certificate of civil surgeon. I just want to know that whether he will be eligible for Deduction of Rs.50000 or not. As in Section 80DD, minimum disability percentage mentioned is 40%.. but nothing as such being mentioned under Section 80U.. So please help me out as soon as possible...

Abhishek Mohta

Abhishek Mohta (Expert)
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29 July 2009 Hi Nikhil,

Sec. 80DD refers to the physical disability to the dependents and not for the assessee himself. If the assessee is himself physically disable then he have to claim deduction U/s 80U.
As per sec 80U disability” means—
(i)blindness;
(ii)low vision;
(iii)leprosy-cured;
(iv)hearing impairment;
(v)locomotor disability;
(vi)mental retardation;
(vii)mental illness;

Again “medical authority” means any hospital or institution specified for the purposes of this Act by notification by the appropriate Government;

For claiming deduction U/s 80U the assessee should be suffering from either of the aforementioned disabiltiy and the medical authority should be as described above.

If the person refered in the question has the above disability and the civil surgeon comes under the defined medical authority then he can claim deduction U/s 80U for Rs. 50,000/-.