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Deductions in the case of handicapped persons

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

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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.

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