Deduction for a Disabled Person (Section 80U, Income Tax Act, 1961) -

TANMOY MUKHERJI INSTITUTE OF JURIDICAL SCIENCE

Dr. Tanmoy Mukherji

Advocate

Deduction for a Disabled Person (Section 80U, Income Tax Act, 1961)-

Tanmoy Mukherji

Advocate

Sec 80U provides a deduction from the taxable income of a resident individual who suffers from a specified disability. The deduction is granted irrespective of an actual expenditure incurred and aims to provide financial relief and social security to persons with disabilities.

Objectives of Sec 80U-

Flow chart of sec 80U-

Types of Disabilities Covered-

Degree of Disability-

Eligibility Chart-

Advantages of Sec 80U-