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| deduction finder |
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| disability deduction: |
| section: |
80u |
| explanation: |
deduction in case of a person with disability |
| person covered: |
individual resident in india |
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| eligible amount: |
| flat deduction to a person with disability. |
| extent of deduction: |
| a) |
rs. 50,000 in case of normal disability or |
| b) |
rs. 75,000 in case of severe disability |
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| relevant conditions/points: |
| 1) |
the concerned assessee must attach a copy of certificate in the prescribed form and signed by prescribed medical authority along with return of income filed u/s. 139. a fresh medical certificate may be required to be submitted after the expiry of stipulated period depending on the condition of disability as specified in such certificate. |
| 2) |
medical authority means the medical authority referred u/s. 2(p) of persons with disabilities |
| 3) |
"disability" has the same meaning assigned to it in section 2(i) of pdeoprfp act and includes "autism", "cerebral palsy" and "multiple disabilities" referred to in clauses (a), (c) and (h) of sec. 2 of the ntwpacmrmd act. |
| 4) |
"person with disability" means a person as referred to in sec. 2(f) of the pdeoprfp act or sec. 2(j) of ntwpacmrmd act. |
| 5) |
"person with severe disability" means a person suffering from 80% or more of one or more disabilities prescribed u/s. 56(4) of pdeoprfp act or u/s. 2(0) of ntwpacmrmd act. |
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