Friends
An individual can avail deduction of Rs. 50,000/- (Fifty thousand only) under section 80U only after providing disability certificate from any medical authority. Only a resident can avail this deduction.
If an individual is effected with any severe disability, amount of deduction u/s 80U will be Rs. 75,000/- (Seventy five thousand only).
w.e.f. 01.04.2010, as per sub-section (1) of section 80U by the Fianance (No.2) Act,209, for the Financial Year 2010-11 or Assessment Year 2011-12, Deduction of Rs. 75000/- has been increased to Rs. 1,00,000/-.
Time to time re-assessment of disability certificate is also required as mentioned in medical certificate. Deduction can be provided only for the period as mentioned in the medical certificate.