Deduction under section 80U.

Who can claim this benefit?

Said benefit is available to any resident individual who is certified as ‘a person with prescribed disability’ by the ‘medical authority’.


Deduction under section 80U.

Deduction limits are prescribed according to the extent of disability, and persons with lower disability are entitled to lower deduction limits whereas persons with higher or complete disability are eligible for higher deduction limits.

The following is the criteria in place as of now:-

Person with disability:- 

A person with disability (i.e. least 40% of a disability) is eligible for a deduction of Rs. 75,000.

Person with severe disability:- 

A person with severe disability (i.e. 80% or more of one or more disabilities) is eligible for a deduction of Rs. 1,25,000.

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