disability deduction
Singh Kamboj (409 Points)
30 July 2018
how to avail deduction for 60% disability in income tax return for AY 18-19
3 Replies
(Guest)
The amount of deduction under section 80U is fixed, irrespective of the amount of expenditure or the amount paid/deposited as under
Disability of less than 80% but not less than 40% – Fixed deduction of Rs. 75,000
Disability of severe disability i.e 80% or more – Fixed deduction of Rs. 1,25,000
(Guest)
A certificate issued by the medical authority is required for claiming deduction under this section. If the disability requires reassessment, then a fresh certificate has to be obtained. Form no. 10IA is to be filed for this purpose.
If the certificate is expiring in a year then also deduction can be claimed in that year but should be renewed to continue deduction in next financial years.
Such certificate is not required to furnish with return of income, but to be submitted to Assessing officer only if demanded by him.
The following kinds of medical authorities can certify a person to be disabled:
A Civil Surgeon or Chief Medical Officer (CMO) of a government hospital.
A Neurologist with an MD in Neurology.
In case of children, a Paediatric Neurologist having an equivalent degree.
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