• Follow

Deductions in the case of handicapped persons

Submited by- Team Sitagita on 19 Jul, 2011 CAREER  WORKING WOMEN  

Rate It
  Avg. Rating (0/5)1916 Reads0 Comment(s)
Be the first one to Like this post Like It (0)

1. Under Sec.80 U of the Income Tax Act certain deductions are available to the physically handicapped resident persons.

A resident individual who is totally blind or suffers from any physical disability is entitled to a deduction of Rs.40,000, in computing his taxable income.

For the purposes of this section, the person claiming the tax deduction should be a resident person who is so disabled, so as to reduce his capacity for normal work. A certificate for this purpose has to be produced from a physician or surgeon to the Assessing Officer at the time of the first assessment.

2. Deduction in respect of maintenance including medical treatment of handicapped dependent (Sec.80 DD):

Option 1. In the case of a resident taxpayer being an individual or Hindu Undivided Family, incurring expenditure for medical treatment, nursing, training and rehabilitation of handicapped dependent.


Option 2. In the case of a taxpayer depositing money under any scheme by LIC or UTI for the maintenance of a handicapped dependent, a deduction is allowed in this respect from his taxable income.

The amount paid or deposited under Option 1 and/or Option 2; or Rs.40,000 whichever is less.

Be the first one to Like this post Like It (0)



Who has the best abs in Bollywood?

Who has the best abs in Bollywood?
 Arjun Rampal6% | 11 votes
 Farhan Akhtar4% | 7 votes
 Hrithik Roshan76% | 133 votes
  Ranveer Singh13% | 23 votes
Total Votes: 174
View all Polls

Follow Us


Most Active Members

Raelyn 25 points
United States
Joined: 12 May, 2014 5 points gained today

Recent Activity on SitaGita

Raelyn replied to the forum thread
Re: Tips to reduce pimples
(17 Hours ago) Gains 5 points