Section 80U: Deduction for Individuals with Disability

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Hiral Vakil

Chapter VI-A
Indian Resident
Section 80U

Who can claim deduction u/s 80U?

Only a Resident Individual with a disability can claim deduction u/s 80U. HUF cannot claim deduction u/s 80U if any of its members are suffering from a disability. This income tax deduction can be claimed at the time of filing ITR under Chapter VI-A.

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Residential Status Calculator for Income Tax. Taxability in India depends on residential status. Know your residential status from Resident, NRI, Resident but Not Ordinarily Resident(RNOR)
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Who is eligible to claim deduction u/s 80U?

An individual suffering from any of the following disabilities is eligible to claim deduction u/s 80U:

What are the conditions to claim deduction u/s 80U?

Example: Ankit is an individual who is suffering from hearing impairment. He is suffering from 40% disability. During FY 2018-19, he has earned a salary of Rs. 5,20,000. And he has obtained a certificate from medical authority for his disability.

Solution: In the above case Ankit can claim a deduction of Rs. 75,000. He can claim this deduction under chapter VI-A while filing his ITR.

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What is the deduction limit under Section 80U?

For FY 2018-19 deduction limit u/s 80U is as follows

A person with a disability is categorized into two parts:

Category Deduction Amount
Disabled Person Rs. 75,000
Severely Disabled Person Rs. 1,25,000

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FAQs

How to get certificate for claiming deduction u/s 80U?

Income Tax Rule 11A has prescribed the format of a certificate for claiming a deduction. You can download the certificate format from here. You need to get this certificate from medical authorities. Any doctor who is notified by the central government to certify the disabilities can issue this certificate.

Do I have to incur expenses on treatment of disability, to claim deduction under 80U?

No. It is not necessary to incur any expenses to claim a deduction. You only have to obtain a certificate from medical authorities about your disability.

What are the documents required to claim deduction u/s 80U?

You should keep the certificate by the medical authority for your disability. Moreover for an illness like autism or cerebral palsy file Form 10-IA with IT Department.

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