To give incentive to diabled persons who are earning and maintaining themselves

Deductions under Section 80U is provided of 75000 for Normal Disability and Rs 125000 for Severe Disability w.e.f FY 2014-15 (AY 2015-16)

(Earlier,the limit was 50000 for Normal Disability and Rs 100000 for Severe Disability)

This deduction only for

Individual

Resident

who is suffering from Disability

 

Amount of Deduction

Type of Disability

Amount of Deduction

Normal disability

50000  75000

Severe disability

(80% or more disability)

100000    125000

  Examples

 Q1 Suppose Mr A is a disabled person having Salary Income of 300000

Calculate,GTI,Deductions and NTI

View Answer

Q2 Solve last question assuming Mr A is non resident and suffering from disability

View Answer
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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