What benefit a person phisically disabled due to polio in both lower limbs called post polio residual paralysis(PPRP) certified to exactly 80% by medicalboard /CMO,can get as exemption or deduction from his income???is he/she also entitled to deduction under head " travelling allowance",if yes,how much??? Answer with reference to provisions may kindly be given.
6 Replies
Mihir
(Wealth Manager)
(5293 Points)
Replied 30 September 2011
u/s 80DD in case a person with severe disability, deduction allowable is Rs. 100,000/-, The assessee has to obtain certificate in form 10IA from a govt hospital. Also check disability act 1995 to know what is included.
Mayank
(Sr.Accountant)
(152 Points)
Replied 30 September 2011
Hi.
A person with severe disability can get the deduction of Rs. 100000 u/s 80 U 7 if he/she is getting travelling allowance it is also exempt upto Rs. 1600.
prabhakar singh
(advocate)
(28 Points)
Replied 01 October 2011
Thank you every body who participated.
i conclude provision to be looked for finally is section 80U of ITA.
But provision with regard to travelling allowance may also be of great help.
Hope you all /or any one of you will return with answer.
prabhakar singh
(advocate)
(28 Points)
Replied 01 October 2011
| Originally posted by : prabhakar singh | ||
 |
Thank you every body who participated. i conclude provision to be looked for finally is section 80U of ITA. But provision with regard to travelling allowance may also be of great help. Hope you all /or any one of you will return with answer. |
 |
ALOK KUMAR JHA
(STAFF)
(74 Points)
Replied 04 October 2011
if any person is severe disabled then u/s 80DD ,the person who take care of this disable person will get deduction of 100000 irrespective of the amount expended.further disabled person can aldo get deduction u/s 80u 100000.it is worth noticeable that both deduction i.e 80dd and 80u can not be taken.only one is allowed.
if he is getting transport allowance then he will get exemption upto 1600 p.m.
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