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Disability for Section 80DD, 80DDB & 80U of the Income Tax Act:

  • Disability here shall have the meaning as per Section 2(i) of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act 1995.
  • From AY 2005-06 disability also includes autism, celebral palsy and multiple disabilities as per Section 2(a), 2(c) and 2(h) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act 1999

Following is the list of Disabilities with there meanings as given in the above two Acts:
  1. Blindness: refers to a condition where a person suffers from any of the following conditions, namely-
    1. total absence of sight; or
    2. visual acuity not exceeding 6/60 or 20/200 (snellen) in the better eye with correcting lenses; or
    3. limitation of the field of vision subtending an angle of 20 degree or worse.

  2. Low vision: means a person with impairment of visual functioning even after treatment or standard refractive correction but who uses or is potentially capable of using vision for the planning or execution of a task with appropriate assistive device.
  1. Leprosy Cured: means any person who has been cured of leprosy but is suffering from-
    1. loss of sensation in hands or feet as well as loss of sensation and paresis in the eye and eye lid but with no manifest deformity.
    2. manifest deformity and paresis but having sufficient mobility in their hands and feet to enable them to engage in normal economic activity.
    3. Extreme physical deformity as well as advanced age which prevents him from undertaking any gainful occupation.

  2. Hearing Impairement: means loss of sixty decibels or more in the better ear in the conversational range of frequencies.

  3. Loco Motor Disability: meand disability of bones, joints or muscles leading to substantial restriction of the movement of the limbs or any form of cerebral palsy.

  4. Mental Retardation: means a condition of arrested or incomplete development of mind of a person which is specially characterized by sub normality of intelligence.
  1. Mental illness: means any mental disorder other than mental retardation.
  1. Autism: means a condition of uneven skill development primarily affecting the communication and social abilities of a person marked by repetitive and ritualistic behaviour.
  1. Cerebral Palsy: means a group of non progressive conditions of a person characterized by abnormal motor control and posture resulting from brain insult or injuries occuring in the pre-natal, peri-natal or infant period of development.
  1. Multiple disability: means a combination of two or more disabilities as defined above.

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Investment in NPS - Additional deduction of 50000 u/s 80CCD

Deduction for mediclaim/health insurance premium-Section 80D

Deduction for maintenace of a differently abled dependent-Section 80DD

Deduction for Interest on Education Loan u/s 80E

Deduction U/s 80U to the Differently Abled

Deduction for Savings Bank Interest 10000 u/s 80TTA

Deduction for Interest for Senior Citizens 50000 u/s 80TTB

How to Donate to PMNRF(Prime Minister Relief Fund)-Deduction u/s 80G

Deduction for rent paid u/s 80GG

How to Donate to PMCARES-Deductible u/s 80G

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Standard deduction from salary of 40000/-...read in detail..




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