Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

Tax for Physically Handicapped

chanakya (Teacher) (182 Points)

29 January 2010

What is the present rate of deduction allowed under 80xyz for handicapped employees.What certificates are 2 b enclosed?

Reply
Follow
Share

6 Replies

Amir (Learner) (4016 Points)
Replied 29 January 2010

Dear Chanakya,

U/s 80 U, An assessee is entitled to deduction of 75,000/- in case of Disability & Rs. 1,00,000/- in case of Severe Disability

Certificate of a Doctor in Form 10 IA is to be obtained by the Employer from the employee..

Upgrade to CAclubindia Pro. Subscribe Now!

C.Balaji (Learner) (1867 Points)
Replied 29 January 2010

Mr. Chanakya,

Agree with Mr.Amir

Sec 80 U, An assessee is entitled to deduction of 75,000/- in case of Disability & Rs. 1,00,000/- in case of Severe Disability ( i.e. having any disability over 80%)

Eligible Assessee : An individual who is resident in India.....

C.Balaji (Learner) (1867 Points)
Replied 29 January 2010

Certificate required

Assessee should furnish a copy of the certificate issued by the medical authority....

shally bansal (article) (25 Points)
Replied 01 February 2010

hello Mr. Chanakya, 80 U, An assessee is entitled to deduction of 75,000/- in case of Disability & Rs. 1,00,000/- in case of Severe Disability. And the assessee shud furnish a copy of certificate issued by the Medical authority.

shally bansal (article) (25 Points)
Replied 01 February 2010

Upgrade to CAclubindia Pro. Subscribe Now!

sushil (ARTICLE) (27 Points)
Replied 01 February 2010

hello SIR, SEC. 80 U, An resident assessee is entitled to deduction of 50,000/- in case of Disability irrespective of actual amount spent & Rs. 1,00,000/- in case of Severe Disability. And the assessee shud furnish a copy of certificate issued by the govt. Medical authority along with the return.