Deduction under section 80u
binay kumar
(Querist) 12 January 2017
This query is : Resolved
i am 40% permanent physically handicapped . i have obtained the certificate in this respect from civil surgeon ranchi in Dec 2016. can i get tax exemption of my income under section 80 U in this FY 2016-17
R.K Nanda
(Expert) 12 January 2017
contact tax lawyer.
Kumar Doab
(Expert) 12 January 2017
80U
Deduction of Rs. 75,000 to a resident individual who, at any time during the previous year, is certified by the medical authority to be a person with disability [as defined under Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995] [w.e.f. assessment year 2005-06 including autism, cerebral palsy, and multiple disabilities as defined under National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities Act, 1999] [in the case of a person with severe disability, allowable deduction is Rs. 1,25,000] (subject to certain conditions).
http://www.incometaxindia.gov.in/Charts%20%20Tables/Deductions.htm
Rajendra K Goyal
(Expert) 12 January 2017
Agree with expert Kumar Doab.
Can discuss with local tax consultant.
