Section 80U: Deduction for Individuals with Disability

author portrait

Hiral Vakil

Chapter VI-A
Indian Resident
Section 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.

Deduction under section 80U is not allowed for Financial Year 2020-21 if the taxpayer opts for the new tax regime
Tip
Deduction under section 80U is not allowed for Financial Year 2020-21 if the taxpayer opts for the new tax regime

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:

ITR for Salaried Individuals
CA Assisted Income Tax Return filing for individuals having salary, one house property & income from other sources.
[Rated 4.8 stars by customers like you]
ITR for Salaried Individuals
CA Assisted Income Tax Return filing for individuals having salary, one house property & income from other sources.
[Rated 4.8 stars by customers like you]

What are the Conditions to Claim Deduction u/s 80U?

Residential Status Calculator
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)
Explore
Residential Status Calculator
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)
Explore

Example

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

Solution

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

Income Tax Calculator
Calculate income tax liability for FY 2020-21. Compare tax liability as per New vs Old Tax Regime.
Explore
Income Tax Calculator
Calculate income tax liability for FY 2020-21. Compare tax liability as per New vs Old Tax Regime.
Explore

What is the Deduction Limit u/s 80U?

For FY 2018-19 deduction limit u/s 80U is as follows, a person with a disability is categorized into two parts:

CategoryDeduction Amount
Disabled PersonINR 75,000
Severely Disabled PersonINR 1,25,000

ITR Form Applicable for Section 80U

The taxpayer can claim deductions u/s 80U while filing ITR if all the above-mentioned conditions are full-filled. Individuals/HUFs can claim 80U in any of the ITR forms, i.e, ITR 1ITR 2ITR 3, and ITR 4 depending upon their income sources. The due date for filing ITR is 31st July of the next FY if the tax audit is not applicable.

For FY 2019-20, due to COVID-19 the due date for filing ITR has been extended to 30th November 2020 for all taxpayer.
Tip
For FY 2019-20, due to COVID-19 the due date for filing ITR has been extended to 30th November 2020 for all taxpayer.

Supporting Documents

Along with the common documents such as Form 16, you only require the disability certificate issued by a medical authority to claim this deduction. However, in the case of illness such as autism and cerebral palsy, Form 10-IA additionally needs to be filled up.

Tax Savings & Deductions: Section 80C, 80CCE, 80D, 80TTA & others
Learn more about the deductions that can be claimed on certain expenses
Read More
Tax Savings & Deductions: Section 80C, 80CCE, 80D, 80TTA & others
Learn more about the deductions that can be claimed on certain expenses
Read More

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 the Income Tax Department. 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.

    Leave a Reply

    Your email address will not be published. Required fields are marked *

    Close Bitnami banner
    Bitnami