Can a person suffering from paralysis in right hand is eligible for deduction u/s 80U. Or her son is eligible for deduction u/s 80DD or 80DDB.
CS V Periwal (CS) (80 Points)
31 January 2014Can a person suffering from paralysis in right hand is eligible for deduction u/s 80U. Or her son is eligible for deduction u/s 80DD or 80DDB.
Dipjyoti Majumdar
(CA in service & CS. dipmaj@ rediffmail.com )
(3468 Points)
Replied 31 January 2014
If all the conditions prescribed in the section are complied with then deduction will be allowed like doctor's certificate etc.
CS V Periwal
(CS)
(80 Points)
Replied 01 February 2014
Dear Dipjyoti Ji,
I was not able to find paralysis in the prescribed disabilities mentioned in these sections, thats why I am confused. Rest the assessee will procure certificate for same from doctor.
Kindly share if you are having some written proof that paralysis in only one hand is eligible as prescribed disability
Income Tax Wala: (Fin. Expert)
(Chartered Accountants)
(2015 Points)
Replied 03 February 2014
Mr. Periwal
he is eligible for claiming deduction u/s 80 U because paralysis is cover under locomotor disability
Locomotor disability means unable to move or move with difficulty
CS V Periwal
(CS)
(80 Points)
Replied 03 February 2014
Mr. Sudesh,
Can u give some citation. That lady is having paralysis in one hand only