for Section 80DD, 80DDB & 80U of the Income Tax
- 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.
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
is the list of Disabilities with there meanings as given in the above
- Blindness: refers to a condition where a person
suffers from any of the following conditions, namely-
- total absence of sight; or
- visual acuity not exceeding 6/60 or 20/200
(snellen) in the better eye with correcting lenses; or
- limitation of the field of vision subtending
an angle of 20 degree or worse.
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.
- Leprosy Cured: means any person who has been
cured of leprosy but is suffering from-
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.
deformity and paresis but having sufficient mobility in their hands and
feet to enable them to engage in normal economic activity.
- Extreme physical deformity as well as
advanced age which prevents him from undertaking any gainful occupation.
- Hearing Impairement: means loss of sixty
decibels or more in the better ear in the conversational range of
Motor Disability: meand disability of bones, joints or muscles leading
to substantial restriction of the movement of the limbs or any form of
- Mental Retardation: means a
condition of arrested or incomplete development of mind of a person
which is specially characterized by sub normality of intelligence.
- Mental illness: means any mental disorder other
than mental retardation.
means a condition of uneven skill development primarily affecting the
communication and social abilities of a person marked by repetitive and
- 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
- Multiple disability: means a combination of two
or more disabilities as defined above.
Some Other Deductions & their details:
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
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
to link PAN with AADHAR. How to link PAN & AADHAR Read in
deduction from salary of ₹
40000/-...read in detail..