Dear Sir, Could you please upload or attach the circular and the medical certificate proforma in pdf format?
Thanks and regards. On 2/28/14, bhawani shankar verma <bsvermad...@gmail.com> wrote: > hello accessindia! > > below I am pasting the content of finance ministry's circular regarding 80u > and exemption on income tax on conveyance allowance. the circular is self > explanatory : > > CIRCULAR NO : 08 /2013 > > F.No. 275/192/2013-IT(B) > > Government of India > > Ministry of Finance > > Department of Revenue > > Central Board of Direct Taxes > > ..... > > > > > New Delhi, dated the 10th October, 2013 > > > > SUBJECT: INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL > YEAR 2013-14 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961. > > > ..... > > > > 5.5.7.2 Deductions in respect of a person with disability (section 80U): > > > > Under section 80U, 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. However, where such individual > is a person with severe disability, a higher deduction of one lakh rupees > 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 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. > > 3. For the purposes of section 80DD and 80 U some of the terms > defined are as under:- > > > > (a) "Administrator" means the Administrator as referred to in > clause (a) of section 2 of the Unit Trust of India (Transfer of Undertaking > and Repeal) Act, 200 ; > > (b) "dependant" means- > > (i) in the case of an individual, the spouse, children, parents, > brothers and sisters of the individual or any of them; > > (ii) in the case of a Hindu undivided family, a member of the > Hindu undivided family, dependant wholly or mainly on such individual or > Hindu undivided family for his support and maintenance, and who has not > claimed any deduction under section 80U in computing his total income for > the assessment year relating to the previous year; > > (c) "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 and includes > "autism", "cerebral palsy" and "multiple disability" 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; > > (d) "Life Insurance Corporation" shall have the same meaning as in > clause (iii) of sub-section (8) of section 88; > > (e) "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 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; > > (f) "person with disability" means a person as referred to in > clause (t) of section 2 of the Persons with Disabilities (Equal > Opportunities, Protection of Rights and Full Participation) Act, 1995 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; > > (g) "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; 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; > > (h) "specified company" means a company as referred to in clause > (h) of section 2 of the Unit Trust of India (Transfer of Undertaking and > Repeal) Act, 2002.~ > > > > > > 5.3.10 Section 10(14) provides for exemption of the following > allowances :- > > > > The CBDT has prescribed guidelines for the purpose of Section 10(14) (i) & > 10 (14) (ii) vide notification No.SO 617(E) dated 7th July, 1995 > (F.No.142/9/95-TPL)which has been amended vide notification SO No.403(E) > dt 24.4.2000 (F.No.142/34/99-TPL). The transport allowance granted to an > employee to meet his expenditure for the purpose of commuting between the > place of his residence and the place of duty is exempt to the extent of > Rs.800 p. m. or Rs1600 p.m (for a blind person) vide notification S.O.No. > 395(E) dated 13.5.98. > > > > > > Bhawani Shankar Verma > Durg, Chhattisgarh. > Cell : +919827157594 / 9893466637. > Office : 0788-2332562 > skype: bsvermadurg > > > 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.. > -- కాకర్ల నాగేశ్వరయ్య K. Nageswaraiah 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..
