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Exemptions Under Income Tax Act
Issues in Inclusion
There are special provisions in the Income Tax Act for
persons with disability and for the parents/ legal
Access India
guardians of persons with disability. The relevant
sections are reproduced below.
Articles
Section 80 U of the Income Tax Act 1961: Allows an
Useful Links exemption of Rupees Forty Thousand from the income
of the assessee with disability.
Freelancers
Requirement for availing the discount: Disability
Art for Prabhat Certificate issued by a physician, an Oculist, or a
Psychiatrist as the case may be, working in a
Online Library Government Hospital

PILs and Section 80 DD of the Income Tax Act 1961: Parent

Litigations or relative upon whom the person with disability is
dependent is allowed deductions of Rupees Forty
Discussion Board Thousand for maintenance, which includes medical
treatment of person with disability. The specifics of
Search the deduction allowed are contained in the extracts
Organizations reproduced below.

Add your Visitors are urged to take these as pointers, to help

Organization them know where to look for the appropriate rule.
The published income tax rules, with their periodic
Support this Site amendments.

And remember: you can always give your suggestions

for changes in the income tax act. If you don't try, it
won't happen!

Income Tax Act Extracts

Section 80DD

Rule 11D specified categories to be considered

as "physical disability" for the above sections.

Permanent physical disability:

Physical disability shall be regarded as a permanent
physical disability if it falls in any of the categories
specified below, namely:

a. permanent physical disability of more than 50

percent in one limb; or
b. permanent physical disability of more than 60
percent in two or more limbs; or
c. permanent deafness with hearing impairment
of 71 decibels and above; or
d. permanent and total loss of voice.

Blindness:
Blindness shall be regarded as a permanent physical
disability, if it is incurable and falls in any of the
categories specified below, namely:

All with corrections

Better eye Worse eye

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Income tax http://www.disabilityindia.org/exemptions.cfm

6/60-4/60 or field of vision

3/60 to Nil
110-20
Acts in Disability
3/60 to 1/60 or field of
FC at 1 foot to Nil
vision 100 The Mental Health Act
FC at 1 foot to Nil or field FC at foot to Nil or field The RCI Act
of vision 100 of vision 100 The PWD Act
The National Trust Act
Mental retardation National policy for
persons with
Mental retardation shall be regarded as a mental disabilities
retardation if Intelligence Quotient is less than 50 on a
test with a mean of 100 and a standard deviation of Useful Information
15 such as the Vechsle Scale.
Government Services
Indirectly Connected Provisions Facilities & Benefits
Financial Assistance
Deductions are allowed to persons making donations Registration of
to registered trusts and societies doing work for the Societies
handicapped. The relevant sections are 80G and RCI Bridge Course
80GGA. Guidelines for Space
Standards
Under Section 80G deduction from income is allowed
at 50 percent of the amount donated to the eligible Disability India Journal
institution. The amount on which deduction is claimed
under the section, however, cannot exceed 10 percent 2006 Edition
of the gross total income exemptions. This is only in April '04 Edition
respect of certain specific projects for research,
development etc. (Section 80GGA) National Level Institutes

Deductions in respect of donations may be claimed by NIMH

all assessees, ie, individuals, Companies etc. NIHH
NIOH
NIVH
IPH

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