Quantum of deduction u/s 80u

w.e.f. 01.04.2010, as per sub-section (1) of section 80U by the Fianance (No.2) Act,209,  for the Financial Year 2010-11 or Assessment Year 2011-12, Deduction of Rs. 75000/- has been increased to Rs. 1,00,000/-.

If disable is 40 % than amount of deduction will be 50,000/-

Regards

rajesh is correct

can u give me exact text of law?

what  i din't get it dear?

80U. (1) In computing the total income of an individual, being a resident, who, at any time during the previous year, is certified by the medical authority to be a person with disability, there shall be allowed a deduction of a sum of fifty thousand rupees :

Provided that where such individual is a person with severe disability, the provisions of this sub-section shall have effect as if for the words “fifty thousand rupees”, the words “seventy-five thousand rupees” had been substituted:

[Provided further that for the assessment years beginning on or after the 1st day of April, 2010, the provisions of the first proviso shall have effect as if for the words “seventy-five thousand rupees”, the words “one lakh rupees” had been substituted.]

if he is diable 40%, then how much deduction he can avail?

If disable= 50000

if Severe

before 1/4/10 = 75000

after that= 100000.

https://www.disabilityindia.org/pwdacts.cfm#ch1

As per Explanation (c) to sec 80U read with Sec 2(t)   of  THE PERSONS WITH DISABILITIES Act:  

"person with disability" means a person suffering from not less than forty per cent of any disability as certified by a medical authority; 

 since disability less then 80% he can claim 50,000 only

PLz also suggest me the documents (i.e.certifiactes) required to claim deducation in his return of income, if any.

50,000/-

as per sec 80U an individual who is disabled and is not dependent on any person can claim deduction of 50000 irrespective of the exp. incurred and if he is severely disable i.e. 80% disable or more then he can claim a deduction of 100000 irrespective of the exp. incurred

Hi,

can any one tell me that deduction U/s 80U who is under several disability can we calim deduction for every Financial Year??? & How much we can claim for several disability for FY 2011-12 i am confused about Rs 75000/- or Rs 100000/-

From

Tushar

Account Executive

I am a locomotor handicapped with 60% disability. Kindly advice me that can I claim Rs 100000 as deduction u/s 80u or not.