[AI] updated section 80 u

Rajesh Asudani rajeshasudani at rbi.org.in
Fri Aug 31 07:37:01 EDT 2007


Thank you very much, Rahul

Rajesh
----- Original Message ----- 
From: "Rahul Kelapure" <rkelapure at gmail.com>
To: <accessindia at accessindia.org.in>
Sent: Friday, August 31, 2007 4:29 PM
Subject: Re: [AI] updated section 80 u


hi Rajesh,
pls find the required sec. 80U of ITAct for your refferance billow.

section80u.htm

41
[D.—Other deductions

42
[Deduction in case of a person with disability.

80U. (1) In computing the total income of an individual, being a
resident, who, at any time during the previous year, is certified by
the medical authority
to be a person with disability, there shall be allowed a deduction of
a sum of fifty thousand rupees :

Provided that where such individual is a person with severe
disability, the provisions of this sub-section shall have effect as if
for the words "fifty
thousand rupees", the words "seventy-five thousand rupees" had been 
substituted.

(2) Every individual claiming a deduction under this section shall
furnish a copy of the certificate issued by the medical authority in
the form and manner,
as may be prescribed
43,
along with the return of income under
section 139,
in respect of the assessment year for which the deduction is claimed :

Provided that where the condition of disability requires reassessment
of its extent after a period stipulated in the aforesaid certificate,
no deduction
under this section shall be allowed for any assessment year relating
to any previous year beginning after the expiry of the previous year
during which
the aforesaid certificate of disability had expired, unless a new
certificate is obtained from the medical authority in the form and
manner, as may be
prescribed
43,
and a copy thereof is furnished along with the return of income under
section 139.
44
[Explanation.—For the purposes of this section,—

          (a)  "disability" shall have the meaning assigned to it in
clause (i) of section 2 of the Persons with Disabilities (Equal
Opportunities, Protection
of Rights and Full Participation) Act, 1995 (1 of 1996)
45,
and includes "autism", "cerebral palsy" and "multiple disabilities"
referred to in clauses (a), (c) and (h) of section 2
46
of the National Trust for Welfare of Persons with Autism, Cerebral
Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of
1999);

          (b)  "medical authority" means the medical authority as
referred to in clause (p) of section 2 of the Persons with
Disabilities (Equal Opportunities,
Protection of Rights and Full Participation) Act, 1995 (1 of 1996)
47,
or such other medical authority as may, by notification, be specified
by the Central Government for certifying "autism", "cerebral palsy",
"multiple disabilities",
"person with disability" and "severe disability" referred to in
clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust
for Welfare of Persons
with Autism, Cerebral Palsy, Mental Retardation and Multiple
Disabilities Act, 1999 (44 of 1999)
47a
;

          (c)  "person with disability" means a person referred to in
clause (t) of section 2 of the Persons with Disabilities (Equal
Opportunities, Protection
of Rights and Full Participation) Act, 1995 (1 of 1996)
47,
or clause (j) of section 2 of the National Trust for Welfare of
Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple
Disabilities Act, 1999
(44 of 1999)
47a
;

          (d)  "person with severe disability" means—

       (i)  a person with eighty per cent or more of one or more
disabilities, as referred to in sub-section (4) of section 56 of the
Persons with Disabilities
(Equal Opportunities, Protection of Rights and Full Participation)
Act, 1995 (1 of 1996)
47
; or

      (ii)  a person with severe disability referred to in clause (o)
of section 2 of the National Trust for Welfare of Persons with Autism,
Cerebral Palsy,
Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)
47a.]]


regards,
Rahul Kelapure
(ADVOCATE)
09811650159

On 8/31/07, Rajesh Asudani <rajeshasudani at rbi.org.in> wrote:
> Friends
>
> Can anybody, please forward me at the earliest updated section 80 U of
> Income tax act?
>
> By updated, I mean which contains a figure of 75000 deduction for totally
> blind assessees.
>
> My search on the net yields a section which has the figure of only 40000
> only?
>
> Are we so behind, even online?
>
> Regards
>
> Rajesh
> To unsubscribe send a message to accessindia-request at accessindia.org.in 
> with
> the subject unsubscribe.
>
> To change your subscription to digest mode or make any other changes, 
> please
> visit the list home page at
> 
> http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in
>


-- 
Rahul Kelapure
(ADVOCATE)
+919811650159

To unsubscribe send a message to accessindia-request at accessindia.org.in with 
the subject unsubscribe.

To change your subscription to digest mode or make any other changes, please 
visit the list home page at
  http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in 





More information about the AccessIndia mailing list