Hello,
Is it possible to upload a scanned copy? I need it for the signature. An
extract from an authentic manual will do.
With Best regards,
Amiyo Biswas.
Cell: 91-9433464329
----- Original Message -----
From: "Sameer" <[email protected]>
To: <[email protected]>
Sent: Wednesday, November 25, 2009 8:51 PM
Subject: Re: [AI] Required a copy of section 80U for
availingadditionalexemption
Dear Friend,
I am pasting below section 80U of the Income Tax Act as amended by the
2009 budget. This section has been copied from the website of the
Maharashtra State Sales Tax Department.
Also, refer to clause (d) of the Explanation following the section. It
defines "person with severe disability". A person suffering from 80%
disability is considered as a person suffering from severe disability.
80U Deduction in case of a person with disability.
. (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.
The following proviso shall be inserted after the existing proviso of
sub-section (1) of section 80U by the Finance (No. 2) Act, 2009, w.e.f.
1-4-2010 :
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.
(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.
[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)]
Regards
Mr. Sameer Latey,
Mumbai, India
----- Original Message -----
From: "Vamshi. G" <[email protected]>
To: "accessindia" <[email protected]>
Sent: Wednesday, November 25, 2009 6:25 PM
Subject: [AI] Required a copy of section 80U for availing
additionalexemption
Hi friends,
Copy of 80U required for availing exemption of income tax in SBI.
Also please clarify whether a person with 80% disability is
categorized as severely disabled or not.
--
G. Vamshi
PH Res : +91 877-2243861
Mobile: +91 9949349497
E-mail ID:
[email protected]
Skype: gvamshi81
God helps those who help themselves
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