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Income tax deductions for disabled person

April 09, 2019

Financial security is a primary and essential component of any individual's life and forms a critical basis on which the foundation of the person's future is laid. When we talk about the financial inclusion of any individual, the whole gambit involves many different spheres of financial activities and exercises, including the very important one that pertains to tax saving. After all, no amount of financial exercise is complete without the relevant tax-saving mechanisms in place. This is very important because tax-exemptions form an important mode of avoiding getting over-taxed. In the whole context of this, the financial inclusion of differently-abled persons is one of the core parameters that have to be decided in a very credible manner. Be it any kind of disability, a differently-abled person has certain special needs that may require coverage against frequent medical bills, doctor's visits, healthcare-requirements and related spheres. Therefore, when it comes to tax-saving for differently-abled persons, there are certain pointers that must be kept in mind.

Following is a list of income tax deductions for a differently-abled person that can be availed of under relevant Sections of the Income Tax Act:

Tax-exemption under Section 80DDB: Tax-exemption under Section 80DDB can be claimed by an individual who is a citizen of India or an HUF (Hindu Undivided Family). The exemption can be sought for any disability that is greater than 40 percent and against which the incurred costs have been covered. In simple terms, what this means is that the tax exemption under this section can be claimed by an individual for her/his benefit or for the benefit of a dependent family member (may be any family member in case of HUF). The slabs of exemption vary from one age group to another and depend on the severity of the disability. The diseases that are covered under this are Dementia, Ataxia, Aphasia, Hemophilia, AIDS, Renal failure, Motor Neuron Disease, any malignant cancers, Thalassaemia, Chorea among others.
Tax “exemption under Section 80U: Section 80U provides for the requisite provisions under which tax exemption can be sought by the individual for her/his own requirement. The eligibility for seeking any exemption under this Section covers only the individual and not her/his dependent family members. As with Section 80DDB, the slabs of exemption vary from one age group to another and depend on the severity of the disability. The diseases that are covered under this are Dementia, Ataxia, Aphasia, Hemophilia, AIDS, Renal failure, Motor Neuron Disease, any malignant cancers, Thalassaemia, Chorea among others.
Tax-exemption under Section 80DD: Section 80DD of the income tax slab rates Act offers exemption under relevant provisions for a differently-abled person. Under the eligible exemptions for this Section, the coverage is extended to individuals (only to citizens of India) and HUFs equally. Therefore, in case of dependent family members, tax exemption under this Section can be claimed after due certification authorized by a certified Neurologist having the degree of MD in Neurology or by the CMO of a government hospital.

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Francis Rodrigues

Francis Rodrigues has a decade long experience in the insurance sector, and as SVP, E-Commerce and Digital Marketing, HDFC Life, manages the online sales channel, as well as digital and performance marketing. He has had hands-on experience in setting up sales channels and functional teams from scratch over a career spanning 2 decades.

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Income tax deductions for disabled person

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