financial services · Taxation

Deductions Specified For Differently Able Citizens On Filing Income Tax

The Indian government has prescribed some deductions on their tax return online to share the misery of differently able persons. Section 80U and Section 80DD prescribes deductions are tailored specifically for the disabled persons. Section 80U describes deductions made for the working disabled persons and 80DD describe taxation relies on the persons who maintains a disabled dependent.

Section 80U:

Initially, the Income Tax Act used to offer an extra deduction of INR 50,000 for the people on tax return online. The disabilities include mental illness, physical limitations, and blindness. The limit is further raised up to INR 1 lakh for the disable people with severe conditions. However, the deductions were further raised from INR 50,000 to INR 75,000 and from INR 1 lakh to INR 1.25 lakhs in the last financial year. To claim these deductions, one need to produce a certificate obtained from a Government Medical officer or Doctor. These deductions are fixed and do not require any medical bill or expense proof to claim them while filing tax return online.

Section 80DD:

Deductions prescribed under this section are for the person who has a disable dependent member in their family. A fixed deduction of INR 50,000 is prescribed for dependents with a disability between 40-80% severity. If the dependent has more than 80% severity than the amount of fixed deduction is prescribed as INR 1 lakh which can be claimed while filing tax return online. The amount under Section 80UU was also further raised in Financial year 2015-16 from INR 50,000 to INR 75,000 and from INR 1 lakh to INR 1.25 lakhs.

These deductions can be claimed against expenditure incurred for medical treatment or training or rehabilitation of disabling dependent. Also, it can be claimed if the person has invested any money into specified schemes for maintenance of the disabled dependent. To claim these deductions while filing tax return online, one need to produce a certificate from the specialist. Both the private and government hospital specialists can provide this certificate. The certificate must have the name, age, name of the disease of the patient, including name, address, registration number, qualification of the specialist issuing it.

It is better to take professional advice from an expert before filing the tax return online to get these deductions as prescribed.

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