Here's my understanding of the law: Law: 35[Deduction in case of a person with disability.
80U. (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: Understanding: In case of disability, the limit is 50 k. Previously, it was 75k. But it is now substituted to be 50k Law: 36[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 Understanding: In case of severe disability, the limit is 75k. Earlier, it was 100k. But now it is 75k. Am I interpreting this right? Please help me understanding what this says. Regards, Siddhant On 1/26/14, nitesh gupta <nitesh...@gmail.com> wrote: > very informative thread. > I was unaware that other then CMO can also certify disability. > > > On 1/25/14, Yogesh Chhabra <yogesh4...@gmail.com> wrote: >> you can refer this page for further clarification. >> link: >> http://law.incometaxindia.gov.in/DIT/HtmlFileProcess.aspx?FooterPath=D:%5CWebSites%5CDITTaxmann%5CAct2010%5CDirectTaxLaws%5CITACT%5CHTMLFiles%5C2010&DFile=section80u.htm&tar=top# >> >> Warm regards, >> Yogesh Chhabra >> >> On 1/25/14, sidnc1986_gmail <sidnc1...@gmail.com> wrote: >>> I had refered to one of the links in earlier discussion about IT in >>> Access >>> India mailing list. This link seems to convey that the deduction is >>> 75000 >>> and not 100000. Here is the link I had refered: >>> >>> http://law.incometaxindia.gov.in/DIT/HtmlFileProcess.aspx?FooterPath=D:\WebSites\DITTaxmann\Act2010\DirectTaxLaws\ITACT\HTMLFiles\2010&DFile=section80u.htm&tar=top# >>> >>> Is this link having updated information or the information that you have >>> put >>> forward is up-to-date? In either case, please provide any resource that >>> conveys this information (in simple language. Language on the link was >>> complete bouncer!) >>> >>> With best regards, >>> Siddhant Chothe >>> Skype/Facebook/Twitter: sidnc86 >>> Website: http://www.techvision.net.in >>> >>> "I am the imperfect perfectionist perfectionizing the imperfect in me!" >>> >>> -------------------------------------------------- >>> From: "Sunil Sangtani." <sunilsangtan...@gmail.com> >>> Sent: Saturday, January 25, 2014 9:30 AM >>> To: "AccessIndia: a list for discussing accessibility and issues >>> concerningthe disabled." <accessindia@accessindia.org.in> >>> Subject: Re: [AI] Doubt about IT Form >>> >>>> can you please share the order copy as pdf? >>>> >>>> On 1/24/14, Yogesh Chhabra <yogesh4...@gmail.com> wrote: >>>>> Deduction under section 80U of IT act can be claimed by an Individual >>>>> who >>>>> is a resident in India for the financial year relevant to the >>>>> assessment >>>>> year in which you are claiming this benefit. Deduction under section >>>>> 80U >>>>> can be claimed in addition to all other income tax deduction benefit >>>>> available under IT Act. >>>>> *Who can claim benefit under section 80U of IT act?* >>>>> >>>>> A salaried person or a self employed person or any other individual >>>>> can >>>>> claim income tax deduction under section 80U for his disability if >>>>> such >>>>> individual is resident in India during the financial year for which he >>>>> is >>>>> claiming such deduction. >>>>> >>>>> As per section 80U, a foreign citizen resident in India during the >>>>> financial year can also claim this income tax benefit for his >>>>> disability. >>>>> >>>>> Deduction under section 80U is not available to the individual who is >>>>> non >>>>> resident in India during the financial year. >>>>> *What is Disability under section 80U of IT act?* >>>>> >>>>> The taxpayer will be covered under section 80U of IT act if such >>>>> taxpayer >>>>> suffers 40% or more than 40% of any of the following disability; >>>>> >>>>> 1. blindness; >>>>> 2. low vision; >>>>> 3. leprosy-cured; >>>>> 4. hearing impairment; >>>>> 5. locomotor disability; >>>>> 6. mental retardation; >>>>> 7. mental illness >>>>> >>>>> The taxpayer has to keep a copy of the certificate issued by medical >>>>> authority and such certificate has to be renewed in timely manner to >>>>> keep >>>>> claiming the income tax benefit under section 80U of IT act. No need >>>>> to >>>>> produce this certificate along with the income tax return. In case it >>>>> is >>>>> asked by the assessing officer then the same has to be produced before >>>>> him. >>>>> Earlier you need to produce the certificate along with your income tax >>>>> return but now this provision has been removed. >>>>> *Amount of Deduction under section 80U of IT act* >>>>> >>>>> A fixed deduction of Rs. 50, 000 is available for the taxpayer if all >>>>> of >>>>> the other conditions mentioned under section 80U is satisfied. >>>>> >>>>> A higher deduction of Rs. 1, 00,000 can be claimed under section 80U >>>>> if >>>>> the >>>>> taxpayer has severe disability. Sever disability means having any of >>>>> the >>>>> above disability of 80% or above. >>>>> *FAQ on Section 80U - Income Tax Benefit for a Person with Disability* >>>>> *What >>>>> are the documents I needed to claim deduction under section 80U for my >>>>> disability?* >>>>> You are not required to produce any document to claim income tax >>>>> deduction >>>>> under section 80U of IT act. You need to keep the certificate which >>>>> your >>>>> medical authority has issued to you by certifying your disability. For >>>>> illness such as autism or cerebral palsy form 10-IA additionally need >>>>> to >>>>> be >>>>> filled up. >>>>> *Who CAN certify my disability to claim the benefit of section 80U?* >>>>> >>>>> Following medical authority persons can certify your disability to >>>>> claim >>>>> income tax benefit under section 80U; >>>>> >>>>> - A civil surgeon or the chief medical officer of a government >>>>> hospital >>>>> - A neurologist with an MD in neurology >>>>> - A pediatric neurologist having an equivalent degree. >>>>> >>>>> >>>>> >>>>> >>>>> On Fri, Jan 24, 2014 at 10:00 PM, li...@srinivasu.org >>>>> <li...@srinivasu.org>wrote: >>>>> >>>>>> Certificate of disability. >>>>>> >>>>>> Regards, >>>>>> Srinivasu Chakravarthula | PayPal | @csrinivasu >>>>>> Sent from my iPhone 5C >>>>>> >>>>>> > On 24-Jan-2014, at 21:22, "Kamal" <skmailin...@rediffmail.com> >>>>>> > wrote: >>>>>> > >>>>>> > Hi friends, >>>>>> > >>>>>> > Which certificate we have to submit to get benefits of Income-tax >>>>>> deduction for Rs.1,00,000. under section 80u? >>>>>> > Time to meet up again! >>>>>> > Register for AccessIndia Convention 2014: >>>>>> > http://accessindia.org.in/harish/convention.htm >>>>>> > >>>>>> > >>>>>> > >>>>>> > Register at the dedicated AccessIndia list for discussing >>>>>> > accessibility >>>>>> of mobile phones / Tabs on: >>>>>> > >>>>>> http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in >>>>>> > >>>>>> > >>>>>> > Search for old postings at: >>>>>> > http://www.mail-archive.com/accessindia@accessindia.org.in/ >>>>>> > >>>>>> > To unsubscribe send a message to >>>>>> > accessindia-requ...@accessindia.org.in >>>>>> > with the subject unsubscribe. >>>>>> > >>>>>> > To change your subscription to digest mode or make any other >>>>>> > changes, >>>>>> please visit the list home page at >>>>>> > >>>>>> http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in >>>>>> > >>>>>> > >>>>>> > Disclaimer: >>>>>> > 1. Contents of the mails, factual, or otherwise, reflect the >>>>>> > thinking >>>>>> > of >>>>>> the person sending the mail and AI in no way relates itself to its >>>>>> veracity; >>>>>> > >>>>>> > 2. AI cannot be held liable for any commission/omission based on >>>>>> > the >>>>>> mails sent through this mailing list.. >>>>>> >>>>>> Time to meet up again! >>>>>> Register for AccessIndia Convention 2014: >>>>>> http://accessindia.org.in/harish/convention.htm >>>>>> >>>>>> >>>>>> >>>>>> Register at the dedicated AccessIndia list for discussing >>>>>> accessibility >>>>>> of >>>>>> mobile phones / Tabs on: >>>>>> >>>>>> http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in >>>>>> >>>>>> >>>>>> Search for old postings at: >>>>>> http://www.mail-archive.com/accessindia@accessindia.org.in/ >>>>>> >>>>>> To unsubscribe send a message to >>>>>> accessindia-requ...@accessindia.org.in >>>>>> with the subject unsubscribe. >>>>>> >>>>>> To change your subscription to digest mode or make any other changes, >>>>>> please visit the list home page at >>>>>> http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in >>>>>> >>>>>> >>>>>> Disclaimer: >>>>>> 1. Contents of the mails, factual, or otherwise, reflect the thinking >>>>>> of >>>>>> the person sending the mail and AI in no way relates itself to its >>>>>> veracity; >>>>>> >>>>>> 2. AI cannot be held liable for any commission/omission based on the >>>>>> mails >>>>>> sent through this mailing list.. >>>>>> >>>>> Time to meet up again! >>>>> Register for AccessIndia Convention 2014: >>>>> http://accessindia.org.in/harish/convention.htm >>>>> >>>>> >>>>> >>>>> Register at the dedicated AccessIndia list for discussing >>>>> accessibility >>>>> of >>>>> mobile phones / Tabs on: >>>>> http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in >>>>> >>>>> >>>>> Search for old postings at: >>>>> http://www.mail-archive.com/accessindia@accessindia.org.in/ >>>>> >>>>> To unsubscribe send a message to >>>>> accessindia-requ...@accessindia.org.in >>>>> with the subject unsubscribe. >>>>> >>>>> To change your subscription to digest mode or make any other changes, >>>>> please >>>>> visit the list home page at >>>>> http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in >>>>> >>>>> >>>>> Disclaimer: >>>>> 1. Contents of the mails, factual, or otherwise, reflect the thinking >>>>> of >>>>> the >>>>> person sending the mail and AI in no way relates itself to its >>>>> veracity; >>>>> >>>>> 2. AI cannot be held liable for any commission/omission based on the >>>>> mails >>>>> sent through this mailing list.. >>>>> >>>> >>>> >>>> -- >>>> You see things; and you say "Why?" But I dream things that never were; >>>> and I say "Why not? --George Bernard Shaw >>>> >>>> >>>> director| Chandra International | Jaipur| >>>> facebook.com/chandrainternational >>>> >>>> Time to meet up again! >>>> Register for AccessIndia Convention 2014: >>>> http://accessindia.org.in/harish/convention.htm >>>> >>>> >>>> >>>> Register at the dedicated AccessIndia list for discussing accessibility >>>> of >>>> mobile phones / Tabs on: >>>> http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in >>>> >>>> >>>> Search for old postings at: >>>> http://www.mail-archive.com/accessindia@accessindia.org.in/ >>>> >>>> To unsubscribe send a message to >>>> accessindia-requ...@accessindia.org.in >>>> with the subject unsubscribe. >>>> >>>> To change your subscription to digest mode or make any other changes, >>>> please visit the list home page at >>>> http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in >>>> >>>> >>>> Disclaimer: >>>> 1. Contents of the mails, factual, or otherwise, reflect the thinking >>>> of >>>> the person sending the mail and AI in no way relates itself to its >>>> veracity; >>>> >>>> 2. AI cannot be held liable for any commission/omission based on the >>>> mails >>>> sent through this mailing list.. >>>> >>> Time to meet up again! >>> Register for AccessIndia Convention 2014: >>> http://accessindia.org.in/harish/convention.htm >>> >>> >>> >>> Register at the dedicated AccessIndia list for discussing accessibility >>> of >>> mobile phones / Tabs on: >>> http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in >>> >>> >>> Search for old postings at: >>> http://www.mail-archive.com/accessindia@accessindia.org.in/ >>> >>> To unsubscribe send a message to >>> accessindia-requ...@accessindia.org.in >>> with the subject unsubscribe. >>> >>> To change your subscription to digest mode or make any other changes, >>> please >>> visit the list home page at >>> http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in >>> >>> >>> Disclaimer: >>> 1. Contents of the mails, factual, or otherwise, reflect the thinking of >>> the >>> person sending the mail and AI in no way relates itself to its veracity; >>> >>> 2. AI cannot be held liable for any commission/omission based on the >>> mails >>> sent through this mailing list.. >>> >> >> Time to meet up again! >> Register for AccessIndia Convention 2014: >> http://accessindia.org.in/harish/convention.htm >> >> >> >> Register at the dedicated AccessIndia list for discussing accessibility >> of >> mobile phones / Tabs on: >> http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in >> >> >> Search for old postings at: >> http://www.mail-archive.com/accessindia@accessindia.org.in/ >> >> To unsubscribe send a message to >> accessindia-requ...@accessindia.org.in >> with the subject unsubscribe. >> >> To change your subscription to digest mode or make any other changes, >> please >> visit the list home page at >> http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in >> >> >> Disclaimer: >> 1. Contents of the mails, factual, or otherwise, reflect the thinking of >> the >> person sending the mail and AI in no way relates itself to its veracity; >> >> 2. AI cannot be held liable for any commission/omission based on the >> mails >> sent through this mailing list.. >> > > > -- > send by my android. > call me on viber > Personal email:niteshguptaobc...@gmail.com > "good person is not one who thinks good but he is one who does good" > > Time to meet up again! > Register for AccessIndia Convention 2014: > http://accessindia.org.in/harish/convention.htm > > > > Register at the dedicated AccessIndia list for discussing accessibility of > mobile phones / Tabs on: > http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in > > > Search for old postings at: > http://www.mail-archive.com/accessindia@accessindia.org.in/ > > To unsubscribe send a message to > accessindia-requ...@accessindia.org.in > with the subject unsubscribe. > > To change your subscription to digest mode or make any other changes, please > visit the list home page at > http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in > > > Disclaimer: > 1. Contents of the mails, factual, or otherwise, reflect the thinking of the > person sending the mail and AI in no way relates itself to its veracity; > > 2. AI cannot be held liable for any commission/omission based on the mails > sent through this mailing list.. > Time to meet up again! Register for AccessIndia Convention 2014: http://accessindia.org.in/harish/convention.htm Register at the dedicated AccessIndia list for discussing accessibility of mobile phones / Tabs on: http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in Search for old postings at: http://www.mail-archive.com/accessindia@accessindia.org.in/ To unsubscribe send a message to accessindia-requ...@accessindia.org.in with the subject unsubscribe. To change your subscription to digest mode or make any other changes, please visit the list home page at http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in Disclaimer: 1. Contents of the mails, factual, or otherwise, reflect the thinking of the person sending the mail and AI in no way relates itself to its veracity; 2. AI cannot be held liable for any commission/omission based on the mails sent through this mailing list..
