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Section 80U
of the Income Tax Act:

Deduction of Rs. 75000/125000 to a differently abled person(person with disability)-

A deduction of Rs. 75000 is allowed to a person suffering from not less then 40% disability of low vision, hearing impairement, mental retardation, locomotor disability(disability of bones, joints, muscles) etc. from his gross total income.

The amount of deduction U/S 80U will be Rs. 125000, if the differently abled person is person with severe disability ie. 80% or more of the defined disabilities.

Important Points of Section 80U:
  • Deduction is available to the differently abled person himself: The deduction of section 80U is for the person himself who is a differently abled person.
  • Disability: Disability is given the meaning as per Section 2(i) of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act 1995. Broadly disability means  blindness, low vision, leprosy cured, hearing impairement, locomotor disability, mental retardition, mental illnes, autism, celebral palsy and multiple disability. To know more about these disabilities kindly refer the link below.
  • Differently abled person(Person with disability): means a person having any disability as stated above of not less than 40%. The extent of disability shall be certified by the medical authority in the disability certificate.
  • Severe Disability: A disability to the extent of 80% or more is referred as severe disability.
  • Certificate issued by Medical Authority: for claiming deduction U/S 80U, copy of certificate of disability from an approved medical authority shall be furnished along with the return of income. 
Click here for more detail about Approved Medical Authority for Section 80U
However presently with online returns no certificates are attached with returns, but certificates must be kept safely to be furnished to Assessing Officer when asked for.
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