• 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)1911 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)



Did Shuddh Desi Romance impress you?

Did Shuddh Desi Romance impress you?
 No61% | 76 votes
 Yes24% | 30 votes
 Little bit14% | 18 votes
Total Votes: 124
View all Polls

Follow Us


Latest in Forums

by  | | 0 replies | views

Most Active Members