A resident individual suffering from permanent physical disability or total blindness or partial blindness or mental retardation reducing his capacity substantially for gainful employment is allowed a deduction of Rs. 50,000 or Rs. 1,00,000 in case of severe disability. The extent of blindness or other physical disability has to be certified by a Registered Medical Practitioner of the concerned discipline.
Quantum of deduction under section 80U increased in case of a person with severe disability [Section 80U] (W.e.f. A.Y. 2010-11)
Under the existing provisions of section 80U, deduction is allowed as under :
Rs. 50,000 in case of a person with disability.
Rs. 1,00,000 in case of a person with severe disability.
The Act has increased the deduction of Rs.75,000 to Rs.1,00,000 in case of a person with severe disability. However, the deduction of Rs.50,000 in case of a person with disability remains unchanged.
Such certificate has to be obtained from a physician, surgeon, etc. working in a Govt. Hospital. For the purpose of Sec. 80U of the Income Tax Act, 1961 any of the following disabilities shall be regarded as a permanent physical disability [Rule 11DD] e.g.–
(i) permanent physical disability of more than 50% in one limb; or
(ii) permanent physical disability of more than 60% in two or more limbs; or
(iii) permanent deafness with hearing impairment of 71 decibels and above; or
(iv) permanent and total loss of voice.