80U. (1) In
computing the total income of an individual, being a resident, who, at any time
during the previous year, is certified by the medical authority to be a person
with disability, there shall be allowed a deduction of a sum of fifty thousand
rupees :
Provided that where
such individual is a person with severe disability, the provisions of this
sub-section shall have effect as if for the words "fifty thousand
rupees", the words "seventy-five thousand rupees" had been
substituted:
[Provided
further that for the assessment years beginning on or after the 1st
day of April, 2010, the provisions of the first proviso shall have effect as if
for the words "seventy-five thousand rupees", the words "one
lakh rupees" had been substituted.]
(2) Every individual claiming a
deduction under this section shall furnish a copy of the certificate issued by
the medical authority in the form and manner, as may be prescribed , along with the
return of income under section 139, in respect of the assessment year for which the deduction
is claimed :
Provided that where
the condition of disability requires reassessment of its extent after a period
stipulated in the aforesaid certificate, no deduction under this section shall
be allowed for any assessment year relating to any previous year beginning
after the expiry of the previous year during which the aforesaid certificate of
disability had expired, unless a new certificate is obtained from the medical
authority in the form and manner, as may be prescribed , and a copy thereof
is furnished along with the return of income under section 139.
(a) "disability" shall have the meaning assigned to
it in clause (i) of section 2 of the
Persons with Disabilities (Equal Opportunities, Protection of Rights and Full
Participation) Act, 1995 (1 of 1996) , and includes "autism", "cerebral
palsy" and "multiple disabilities" referred to in clauses (a), (c) and (h) of section 2 of the National Trust for Welfare of Persons with Autism,
Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of
1999);
(b) "medical authority" means the medical authority
as referred to in clause (p) of
section 2 of the Persons with Disabilities (Equal Opportunities, Protection of
Rights and Full Participation) Act, 1995 (1 of 1996) , or such other
medical authority as may, by notification, be specified by the Central
Government for certifying "autism", "cerebral palsy",
"multiple disabilities", "person with disability" and
"severe disability" referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons
with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act,
1999 (44 of 1999) ;
(c) "person with disability" means a person
referred to in clause (t) of
section 2 of the Persons with Disabilities (Equal Opportunities, Protection of
Rights and Full Participation) Act, 1995 (1 of 1996) , or clause (j) of section 2 of the National Trust for Welfare of Persons
with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act,
1999 (44 of 1999) ;
(d) "person with severe disability" means—
(i) a person with eighty per cent or more of one or
more disabilities, as referred to in sub-section (4) of section 56 of the
Persons with Disabilities (Equal Opportunities, Protection of Rights and Full
Participation) Act, 1995 (1 of 1996) ; or
(ii) a person with severe disability referred to in
clause (o) of section 2 of the
National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental
Retardation and Multiple Disabilities Act, 1999 (44 of 1999) .]]
Tags-section 80u,section 80u of income tax,section 80u of income tax act,income tax exemption to handicapped person,income tax exemption to disable person,income tax exemption to person with disability,section 80u of income tax
