How to claim deduction under Section 80U?
The person claiming the deduction is required to furnish a copy of the certificate issued by the medical authority in the prescribed form alongwith ITR. Since, practically no document is required to be attached with ITR, it is advised to keep the document handy.
Please note that the medical certificate should be submitted certifying the disability suffered. The certificate should be prepared by a recognized medical authority in a prescribed format which is contained in Form 10 –IA. The form can be found on the Income Tax India Website -
Thus, it simply implies that if you are taking the deduction under this section then keep the certificate with you which you can take from the Authorized medical Practitioner.
Also, it is suggested that keep the medical prescription and medical records safe in case the income tax department asks for the same in future.
The medical certificate should contain the details of the disability suffered by the tax-payer.
The disability certificate has a specified validity. If the validity of the certificate expires in any financial year, deduction for that financial year can be claimed using the expired certificate. However, from the next financial year a new certificate would have to be availed for claiming deduction under Section 80U in the next year.
Section 80U and Section 80DD are often mixed together because both these sections allow deductions for disabled individuals. However, the main difference between these sections is that while Section 80U provides deductions for a disabled tax-payer, Section 80DD allows deductions if the tax-payer has a dependent suffering from a disability. In case of an individual, the dependent can be spouse, children, parents or siblings and in case of HUF, a member of the HUF. Moreover, the deduction under Section 80DD is allowed if the tax-payer has incurred expenses on treatments, medicines, training or rehabilitation of the disabled dependent. So, both these sections have different meanings and tax implications and should not be confused to be one.
Disabled tax-payers should understand the provisions of deduction under Section 80U and utilize these provisions to claim a tax benefit on their taxable income.