Income Tax Deduction for persons with disabilities| With Automated Income Tax Preparation Software in Excel for the Non-Govt(Private) Employees for the F.Y.2022-23

 Income Tax Deduction for persons with disabilities| Section 80U of the Income Tax Act of 1961 allows

 persons with disabilities to claim tax credits. Any resident of India with a disability can claim tax

 exemption of up to Rs 75,000 on their annual income. The Tax Regulation allows persons with

 disabilities to enjoy tax benefits when filing an ITR.

 

Residents of India who are recognized as disabled under laws established by the Government of India may qualify for Section 80U tax deductions. An individual applying for tax exemption must be a resident of India during the reporting year and suffer from at least 40% disability as defined by law.

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Eligibility Criteria for 80U Income Tax Deduction

As discussed, Section 80U allows residents of India who have a disability verified by a recognized medical authority to claim tax credits. The main criterion that must be met is that the deficiency is at least 40%, which must be confirmed by an authorized medical institution.

 

Section 80U Disability Definition

Disability is defined in accordance with the Disabled Persons Act 1995 enacted by the Government of India. A person must have a 40% disability to be eligible to claim tax credits under the section.

 

An applicable disadvantage under this section may be any of the following:

Poor vision: people with visual impairments that cannot be corrected with surgery but who can still see through any vision enhancement device.

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Blindness: people who are completely blind or have a field of vision limited to 20 degrees or worse, and people with a visual acuity of less than 6160 after wearing corrective lenses.

 

Cured leprosy: People who are cured of leprosy but have lost sensation in their arms or legs and have paresis in one eye or eyelid. This category also includes people who cannot engage in any activity because of the extreme deformities that have developed as a result of leprosy.

 

Hearing Impaired: Individuals with a hearing impairment whose hearing loss is at least 60 decibels.

 

Mental Illness:

Mental retardation: people with a subnormal level of intelligence as a result of incomplete or inability to develop their mental abilities.

 

Locomotor disability: people with limited limbs due to the inability to use the muscles or bones of the joints.

 

Section 80U also defines a severe disability, which is a condition in which the disability is at least 80%. Persons with severe disabilities may qualify for higher tax deductions. The severe disability category also includes other disabilities such as autism and cerebral palsy.

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80U Deduction: Types

Category of Disability Determination of Maximum Disability Tax Credits

Disabled At least 40% disability Rs 75,000

 

Severely Disabled Person At least 80% Disability Rs. 1,25,000

 

80U deductions for AY 2020 21 are Rs 75,000 and Rs 1,25,000 for persons with disabilities and severe disabilities respectively. Tax deduction limits were introduced in 2015-2016. Previously, the limit was Rs 50,000 for persons with disabilities and Rs 100,000 for those with severe disabilities.

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How do I get tax credits under Section 80U Income Tax?

Required documents

With the exception of a certificate of disability obtained from a recognized medical authority, the taxpayer is not required to submit any documents in order to receive deductions under section 80U.

 

How to get sick leave?

The necessary certificate of disability can be obtained from the following authorities:

Civil Surgeon or Chief Medical Officer (CMO) working in a public hospital

Neurologists have a Doctor of Medicine  Degree in Neurology

Pediatric neurologist, if the child is disabled

ITR file

 

An individual wishing to claim tax deductions under section 80U of the Indian Tax Act must provide a certificate of disability provided at the time of filing the ITR in accordance with the provisions set out in section 139 for the relevant AY.

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