80U Tax Rebate

Disabled persons who are residents in India can claim a flat deduction on income tax by producing disability certificate under section 80U.

Eligibility for 80U tax rebate

These conditions/disabilities are considered eligible:

- Autism

- Cerebral palsy

- Blindness

- Low vision

- Leprosy-cured

- Hearing impairment

- Loco motor disability

- Mental retardation

- Mental illnesses

- Multiple disabilities

You would have to furnish certificate in the prescribed form signed by a physician, psychiatrist, etc working in a government hospital to certify disability while filing income tax returns to claim exemption u/s 80U. Submit the certificate while filing your Income Tax Return to get this rebate. Your taxable income would reduce by Rs 50,000 or Rs 1 lakh as is the case.

80U tax deduction on disability is not available for NRIs.

Maximum deduction limit under 80U

If the disability can be established you can claim a flat deduction of Rs 50,000 a year, irrespective of actual expenses incurred. If disability is severe, that is if it 80% or more, the limit is Rs 1 lakh.

How to get tax deduction for 80U disability

You can put this amount in the cell for 80U under Chapter VI-A deductions in the ITR form while filing income tax returns. Though ITR forms are now annexure-less which means you do not need to attach certificates, you should have the certificate for record sake.


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