Section 80U - Deduction in case of a person with disability - Income-tax Act, 1961

1 [ D.-Other deductions 2 [Deduction in case of a person with disability. 80U. 5 [ (1) In computing the total income of an individual, being a resident, who, at any time during the previous year, is certified by the medical authority to be a person with disability, there shall be allowed a deduction of a sum of seventy-five thousand rupees: Provided that where such individual is a person with severe disability, the provisions of this sub-section shall have effect as if for the words seventy-five thousand rupees , the words one hundred and twenty-five thousand rupees had been substituted. ] (2) Every individual claiming a deduction under this section shall furnish a copy of the certificate issued by the medical authority in the form and manner, as may be prescribed, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed : Provided that where the condition of disability requires reassessment of its extent after a period stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment year relating to any previous year beginning after the expiry of the previous year during which the aforesaid certificate of disability had expired, unless a new certificate is obtained from the medical authority in the form and manner, as may be prescribed, and a copy thereof is furnished along with the return of income under section 139. 3 [ Explanation . - For the purposes of this section,- (a) disability shall have the meaning assigned to it in clause ( i ) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), and includes autism , cerebral palsy and multiple disabilities referred to in clauses ( a ), ( c ) and ( h ) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); (b) medical authority means the medical authority as referred to in clause ( p ) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), or such other medical authority as may, by notification, be specified by the Central Government for certifying autism , cerebral palsy , multiple disabilities , person with disability and severe disability referred to in clauses ( a ), ( c ), ( h ), ( j ) and ( o ) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); (c) person with disability means a person referred to in clause ( t ) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), or clause ( j ) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); (d) person with severe disability means- (i) a person with eighty per cent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996); or (ii) a person with severe disability referred to in clause ( o ) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). ]] **************** NOTES:- 1. Inserted vide Third Schedule of the Finance Act, 1968 w.e.f. 01-04-1969 2. Substituted vide Section 46 of the Finance Act, 2003 w.e.f. 01-04-2004 before it was read as, 80U. Deduction in the case of permanent physical disability (including blindness).-In computing the total income of an individual, being a resident, who, at the end of the previous year, is suffering from a permanent physical disability (including blindness) or is subject to mental retardation, being a permanent physical disability or mental retardation specified in the rules made in this behalf by the Board, which is certified by a physician, a surgeon, an oculist or a psychiatrist, as the case may be, working in a Government hospital, and which has the effect of reducing considerably such individual s capacity for normal work or engaging in a gainful employment or occupation, there shall be allowed a deduction of a sum of forty thousand rupees: Provided that such individual produces the aforesaid certificate before the Assessing Officer in respect of the first assessment year for which he claims deduction under this section : Provided further that the requirement of producing the aforesaid certificate from a physician, a surgeon, an oculist or a psychiatrist, as the case may be, working in a Government hospital shall not apply to an individual who has already produced a certificate before the Assessing Officer under the provisions of this section as they stood immediately before the 1st day of April, 1992. Explanation. -For the purposes of this section, the expression Government hospital shall have the meaning assigned to it in the Explanation to section 80DD. Earlier , Amended vide Section 22 of the Taxation Laws (Amendment) Act, 1970 w.e.f. 01-04-1971 And was Amended vide Section 23 of the Finance (No. 2) Act, 1980 w.e.f. 01-04-1981 And was Amended vide Section 19 of the Finance Act, 1984 w.e.f. 01-04-1985 And was Amended vide Section 39 of the Finance Act, 1987 w.e.f. 01-04-1988 And was Amended vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 And was Amended vide Section 17 of the Finance Act, 1989 w.e.f. 01-04-1990 And was Amended vide Section 37 of the Finance (No. 2) Act, 1991 w.e.f. 01-04-1992 And was Amended vide Section 21 of the Finance Act, 1995 w.e.f. 01-04-1996 3. Substituted vide Section 19 of the Finance (No. 2) Act, 2004 w.e.f. 01-04-2005 before it was read as, Explanation .-For the purposes of this section,- (a) disability shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996); (b) medical authority means the medical authority as referred to in clause (p) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996); (c) person with disability means a person referred to in clause (t) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996); (d) person with severe disability means a person with eighty per cent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996). 4. Inserted vide Section 38 of the Finance (No.2) Act, 2009 w.e.f. 01-04-2010 5. Substituted vide Section 24 of the Finance Act 2015 w.e.f. 01-04-2016 before it was read as, (1) In computing the total income of an individual, being a resident, who, at any time during the previous year, is certified by the medical authority to be a person with disability, there shall be allowed a deduction of a sum of fifty thousand rupees : Provided that where such individual is a person with severe disability, the provisions of this sub-section shall have effect as if for the words fifty thousand rupees , the words seventy-five thousand rupees had been substituted. 4 [Provided further that for the assessment years beginning on or after the 1st day of April, 2010, the provisions of the first proviso shall have effect as if for the words seventy-five thousand rupees , the words one lakh rupees: had been substituted. ]