TAX EXEMTION FOR PERSONS WITH DISABLITIES

Tax Exemption For Disabled Persons,

The Income Tax Act and the Profession Tax Act provides various income tax deductions under Section 80DD, 80DDB and 80U for differently-abled (disabled and handicapped) people.

Most states in India allow a professional tax exemption for any person suffering from a permanent disability.

Section 80DD
Under Section 80DD the expenses on maintenance/ medical treatment of disabled dependents can be claimed as an income tax deduction. Dependents include spouse, children, parents, brothers and sisters and the income tax deduction is valid only if they have not already claimed a benefit under Section 80U. Income-tax Deduction for expenses for partially disabled dependents (severity 40-80%) is allowed up to Rs.75,000 while it goes up to Rs 1.25 lakh if the dependent is over 80% disabled. The plus side is that even if your actual expenses are lesser than Rs 75000 you can claim a full deduction.

Section 80U

Under Section 80U a mentally or physically challenged person can claim an income tax deduction of up to Rs 75000 provided he/she suffers from over 40% of the identified disabilities notified as per the Income Tax Act. In the case of severe disability of over 80%, the disabled person can claim an income tax exemption up to Rs.125,000.

Disabilities included under Section 80U include blindness, low vision, leprosy-cured, hearing impairment, mental retardation, mental illness, locomotor disability. Documents related to the expenses don’t have to be produced if you are claiming for self.

However, you are required to submit a medical certificate authenticating the disability of the dependent from a certified medical professional to claim an income tax deduction. This certificate is not required at the time of filing taxes but may have to submit to an assessing officer, if demanded.

Section 80DDB

Section 80DDB allows an income tax deduction on expenses incurred on medical treatment of various ailments. This included Neurological Diseases where the disability level has been certified to be of 40% and above (including Dementia, Dystonia Musculorum Deformans, Motor Neuron Disease, Ataxia, Chorea, Hemiballismus, Aphasia, Parkinson’s Disease), Malignant Cancers, Full Blown Acquired Immuno-Deficiency Syndrome (AIDS), Chronic Renal failure, Hematological disorders including Hemophilia and Thalassaemia.

Income tax deduction for any of the above diseases ranges between Rs 40000 to Rs 80000 depending on your age and income tax slab.

 UPDATED JUNE 2019 -  Read in detail the following web post :-

https://signals-parivaar.blogspot.com/2019/04/income-tax.html

*******   END   *******

       

       

ब्रिगेडियर_नरेन्द्र_ढंड
Brig Narinder Dhand,
Founder & Convener
Veteran's Web Portals.

NOTE - Do Join our Email List - Please email your Rank and Name, Regt/Corps , Email ID and Mob Number to our Managing Member at " mgr.sigs@gmail.com " for Registration to receive updates on Veteran's issues regularly.

****************************
**************   PLEASE DO WRITE TO US **************

WE WHOLE HEART IDLY WELCOME YOUR COMMENTS , QUERIES, REMARKS AND SUGGESTIONS ONCE THESE ARE PLACED UNDER THE COMMENTS BELOW.

1. Kindly post your remarks under the comments below ending the same with your RANK , NAME and YOUR MAIL ID. Comments posted without your identification, we are sorry, will not be published.

2. Please AVOID EMAILING US unless you have first gone through the post in detail and have worked out the solution on your own.

3. We regret that we have no infrastructure to take on individual tasks on their behalf. Please do not embarrass us by offering donations etc to work for you, we have no commercial leanings.

4. Our aim at SIGNALS-PARIVAAR is to guide so that you can work on it as a "DO IT YOURSELF" exercise. Ours is a "NISHKAAM SEWA" to our Community.

********************************************