Deductions in respect of a person with disability (section 80U):
അംഗവൈകല്യമുള്ള നികുതി ദായകന് മെഡിക്കൽ അതോറിറ്റിയുടെ സെര്ടിഫിക്കറ്റിനെ അടിസ്ഥാനമാക്കി 75,000 രൂപയും വൈകല്യം ഗുരുതരമെങ്കിൽ (80 ശതമാനത്തില് കൂടുതലാണെങ്കില്) 1.25 ലക്ഷം രൂപയും കുറവ് ചെയ്യാവുന്നതാണ്.
Under section 80U, an individual, being a resident, who, a is certified by the medical authority to be a person with disability, there shall be allowed a deduction of a sum of Rs 75,000/-.
However, where such individual is a person with severe disability, a higher deduction of Rs 1,25,000/- shall be allowable.
DDOs should note that 80DD deduction is in case of the dependent of the employee whereas 80U deduction is in case of the employee himself.
However, under both the sections, the employee shall furnish to the DDO the following:
1. A copy of the certificate issued by the medical authority as defined in Rule 11A(1) in the prescribed form as per Rule 11A(2) of the Rules. The DDO has to allow deduction only after seeing that the Certificate furnished is from the Medical Authority defined in this Rule and the same is in the form as mentioned therein.\
2. Further in cases where the condition of disability is temporary and requires reassessment of its extent after a period stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any subsequent period unless a new certificate is obtained from the medical authority as in 1 above and furnished before the DDO.
അംഗവൈകല്യമുള്ള നികുതി ദായകന് മെഡിക്കൽ അതോറിറ്റിയുടെ സെര്ടിഫിക്കറ്റിനെ അടിസ്ഥാനമാക്കി 75,000 രൂപയും വൈകല്യം ഗുരുതരമെങ്കിൽ (80 ശതമാനത്തില് കൂടുതലാണെങ്കില്) 1.25 ലക്ഷം രൂപയും കുറവ് ചെയ്യാവുന്നതാണ്.
Under section 80U, an individual, being a resident, who, a is certified by the medical authority to be a person with disability, there shall be allowed a deduction of a sum of Rs 75,000/-.
However, where such individual is a person with severe disability, a higher deduction of Rs 1,25,000/- shall be allowable.
DDOs should note that 80DD deduction is in case of the dependent of the employee whereas 80U deduction is in case of the employee himself.
However, under both the sections, the employee shall furnish to the DDO the following:
1. A copy of the certificate issued by the medical authority as defined in Rule 11A(1) in the prescribed form as per Rule 11A(2) of the Rules. The DDO has to allow deduction only after seeing that the Certificate furnished is from the Medical Authority defined in this Rule and the same is in the form as mentioned therein.\
2. Further in cases where the condition of disability is temporary and requires reassessment of its extent after a period stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any subsequent period unless a new certificate is obtained from the medical authority as in 1 above and furnished before the DDO.