Income Tax Excemption for physically Handicaped

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pl. clarify whether any Income tax excemption for a salaried income of a physically handicaped employee.
Replies (2)

Please refer sections 80DD, 80DDB, 80U of Income Tax Act

sec 80DD, For resident individuals and HUF . Disabled dependent means individual or his wife,children,parents,brothers,sisters are suffering with specified disabilities said in sec2 (a),(c),(h) of multiple disabilities act,1999.
And they can not eligible to take deduction u/s 80u .
Deduction amount is 75000 in case of disability is 40% and more with one specified disability(or) 125000 in case of Disability 80% and more with more than one specified disabilities.
And tax payer has to submit medical certificates for that disability


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