Section 80U Disability Tax Exemption Guide
Section 80U is directly claimed by the person with the disability in their personal Income Tax Return (ITR).
Frequently Asked Questions (FAQs)
What is Section 80U?
Section 80U provides a flat tax deduction to a resident individual who is certified by a medical authority as a person with disability (₹75,000) or severe disability (₹1,25,000).