Section 80U of the Income Tax Act, 1961 offers tax deduction benefit to individual taxpayers suffering from a disability.
Tax deduction upto Rs. 75,000 and Rs. 1,25,000 can be claimed if a person is suffering from at least 40% and 80% disability respectively.
List of disabilities covered under Section 80U
- Blindness
- Low Vision
- Leprosy (cured)
- Hearing Impairment
- Locomotor Disability
- Mental Retardation
- Mental Illness
- Autism
- Cerebral Palsy
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