Section 80U of Income Tax Act

Under this section, one can avail for tax benefits either for themselves or for their family members who are suffering from certain disabilities. The following persons can claim for deduction under Section 80U of the Income Tax Act of 1961.

• Low Vision
• Mental Illness
• Hearing Impairment
• Blindness
• Locomotor Disability
• Leprosy – cured
• Mental Retardation

The law also defines severe disability apart from disability. Under this section, severe disability refers to the condition wherein a person suffers from 80% or more disabilities in the aforementioned categories. Severe disabilities also include multiple disabilities, autism and cerebral palsy.

The amount of deduction under Section 80U stands at Rs 75,000 for people with disabilities and at Rs 1,25,000 for those with severe disabilities. Severe disabilities for this section also include autism, cerebral palsy, multiple disabilities.