Section 80U

Sonia Verma (state govt employee) (347 Points)
Replied 25 December 2009

Deduction u/s 80U is for Resident Disabled Individuals ONLY

Freestyler (nil) (53 Points)
Replied 25 December 2009

thank you sonia.. but then what about physically disabled HUF? isn't there any fixed deduction or tax benefit at all?

Amir (Learner) (4016 Points)
Replied 25 December 2009

Sonia is rite that Sec 80 U is available to Individuals only....HUF itself cannot be physically handicapped, by physical hadicapped it means that a member of HUF has to be physically handicaped..and in such case there is deduction under Sec 80 DD & 80 DDB..

sudhir rawal (B.COM/PCC/ARTICLE/'O'LEVEL) (314 Points)
Replied 25 December 2009

an huf cannot claimed deduction under section 80 u

Freestyler (nil) (53 Points)
Replied 25 December 2009

Wel Mr. Amir, 80DD if i'm not wrong is for HUF member incurring EXPENDITURE on medical treatment of handicapped member of HUF. Here HUF member has to incur exp. on other handicapped member of HUF to claim deduction u/s 80DD. And 80DDB is not for handicapped but for specified disease.

My Question was if HUF member himself is handicapped is there any fixed deduction available to him.

CA Kanveer Singh Dhingra (Merchant Banker) (193 Points)
Replied 25 December 2009

But dear how can a huf itself be handicapped,a huf is seen as a person in eyes of income tax act only..And it itself can never be handicapped..Though deduction will be available if its member is handicapped u/s 80dd n dere r no specified diseases.. General diseases are given like disability-blindness,low vision,leprosy cured,hearing impairment,locomotos disability,mental retardation,mental illness..

CA Kanveer Singh Dhingra (Merchant Banker) (193 Points)
Replied 25 December 2009

And the deduction under section will also be available even huf haven't incurred any medical expense..The main condition is -deduction under this section shall be only allowed if a certificate is obtained from the medical authority and a copy thereof is furnished along with the return of the income..

CA Kanveer Singh Dhingra (Merchant Banker) (193 Points)
Replied 25 December 2009

Deduction available is 100000 if relative is suffering from severe disability.. Or 50000 if relative is suffering from disabli but not severe disability.. Deduction shall be irrespective of the actual expenditure incurred..its statutory in nature..

CA Kanveer Singh Dhingra (Merchant Banker) (193 Points)
Replied 25 December 2009

Deduction available is 100000 if relative is suffering from severe disability.. Or 50000 if relative is suffering from disabli but not severe disability.. Deduction shall be irrespective of the actual expenditure incurred..its statutory in nature..

CA Kanveer Singh Dhingra (Merchant Banker) (193 Points)
Replied 25 December 2009

Deduction available is 100000 if relative is suffering from severe disability.. Or 50000 if relative is suffering from disabli but not severe disability.. Deduction shall be irrespective of the actual expenditure incurred..its statutory in nature..

CA Kanveer Singh Dhingra (Merchant Banker) (193 Points)
Replied 25 December 2009

Deduction available is 100000 if relative is suffering from severe disability.. Or 50000 if relative is suffering from disabli but not severe disability.. Deduction shall be irrespective of the actual expenditure incurred..its statutory in nature..

C.Balaji (Learner) (1867 Points)
Replied 26 December 2009

sec 80U is available only to Resident Individual......I think the Act is clear that it is only available to Individual (Resident)....A fixed ded. of Rs.50000 (disability) ... Rs.100000 (severe disability)... is allowed..... No ded. u/s 80U is available for HUF.

NARENDER PAWAR (CA final Student) (337 Points)
Replied 26 December 2009

section 80U is available only of resident individuals only

Amir (Learner) (4016 Points)
Replied 26 December 2009

Hi freestyler,

There is no fixed deduction like 80 U is available to HUF.. Behind Mentioning sec 80 DD & 80 DDB my idea was to to bring to ur notice under which the benefits can be claimed "BY MAKING CERTAIN MEDICAL EXPENDITURE ON TREATMENT"