Deduction in Case of a Person Suffering from a Disability [Section 80U]
• Resident individuals suffering from disability or severe disability can claim deduction under this section.
• A flat deduction of Rs. 75,000 is allowed if the person is suffering from disability; Rs. 1,25,000 if suffering from severe disability.
• Assessee must obtain a certificate of disability in Form 10-IA or any other format, as the case may be.
• If the disability is temporary and requires reassessment after a specified period, the certificate is valid for such specified period, and to claim further deductions, a new certificate shall be required.