Only a Resident Individual with a disability can claim deduction u/s 80U. HUF cannot claim deduction u/s 80U if any of its members are suffering from a disability. This income tax deduction can be claimed at the time of filing ITR under Chapter VI-A.
The conditions that need to be fulfilled are as below:
- The deduction must be claimed by a resident Indian.
- An individual should be independent. A dependant individual cannot claim this deduction on his disability.
- A copy of the certificate issued by medical authorities certifying the ‘person with a disability’ should be kept by an individual as proof.
- Unlike section 80DD, there is no condition of incurring expenses for such disability, in order to claim deduction u/s 80U.
To know more about 80U, read our article here.