Home » Income Tax » Section 80U: Tax Deduction For Physically Disabled Persons

Section 80U: Tax Deduction For Physically Disabled Persons

The Income Tax Act, 1961 provides tax benefits to individuals if either they or any of their family members suffers from certain disabilities. Section 80U offers tax benefits if an individual suffers a disability.

Eligibility criteria under Section 80U:

A resident individual suffering from disability himself gets tax deduction under section 80U.  Deduction u/s. 80U is allowed to any person being a resident (Indian citizen or foreign national), who, at any time during the previous year, is certified by the medical authority to be a person with disability or severe disability.

For availing deduction under Section 80U, an individual should suffer from at least 40% disability, certified by the medical authorities. Section 80U has defined disability as one of the following:

  • Blindness
  • Low vision
  • Leprosy-cured
  • Hearing impairment
  • Loco motor disability
  • Mental retardation
  • Mental illness

The section also provides a definition for a severe disability. Severe Disability is described as a person with eighty per cent or more of one or more aforementioned disabilities.

Quantum Of Tax deduction Under Section 80U:

A physically disabled individual suffering from blindness or mental retardation is eligible for tax deductions of up to Rs. 75,000 and Rs. 1,25,000 deduction for people with severe disability.

Difference between Deduction u/s. 80U & Section 80DD?

80DD deduction is in case of the dependent of the employee whereas 80U deduction is in case of the employee himself.

Dependent under Section 80DD implies any member of a Hindu Unified Family (HUF) or an individual’s siblings, parents, spouse or children.

For more details contact out team at +91-7991109093 or drop email us at [email protected]

Note: This Post was last updated on January 23, 2023

Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation i.e. January 23, 2023. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, We assume no responsibility therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. We assume no responsibility for the consequences of use of such information. IN NO EVENT SHALL WE SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM, ARISING OUT OF OR IN CONNECTION WITH THE USE OF THE INFORMATION.

Avatar photo
Sunita

Founder & Director | COO & CHRO at eTaxFinance | Content Writer at eTaxFinance Blog | Department Head for Intellectual Property & Startup Team | Head-Corporate Strategy and Planning