Like few points to be clarrified :
- Who can avail sec 80 U
- What is the relevant rule for this rule 11 D has been omitted from AY 2013-14
- Correct Amount of deduction U/S 80 U
Shyam Vasudevan (Manager) (48 Points)
04 August 2018Like few points to be clarrified :
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 04 August 2018
80% DISABILITY >> LIMIT RS 75000
MORE THAN 80% DISABILITY >> RS 1,25,000 (FLAT DEDUCTION IRRESPECTIVE OF EXPENSE INCURRED
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 04 August 2018
WHO CAN AVAIL >> tax benefits to individuals and their family members with disabilities.
Shyam Vasudevan
(Manager)
(48 Points)
Replied 04 August 2018
But my question on Rule 11 D is not clarrified.
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 04 August 2018
RULE 11D IS eligible diseases or ailments CLASSIFICATION
IF DISEASE IS UNDER THIS SO U ARE ELIGIBLE TO TAKE BENEFIT
AND SECOND CONDITION
the patient is receiving the treatment in a Government hospital,
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 04 August 2018
CA. Roopali Kadam
(Jobs on assignment basis.)
(1459 Points)
Replied 04 August 2018
A person with a disability can claim u/s 80U.
The assessee who has a dependent with a disability can claim u/s 80DD.
There is no requirement of getting treatment from govt. hospital.
You need a disability certificate from govt. hospital to claim this deduction
Flat deduction
40% and above = 75000
80% and above = 125000
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)