https://www.taxtmi.com/manuals?id=910 Section 80U provides a flat deduction to resident individuals certified by prescribed medical authorities as persons with disability (minimum 40% disability), with a higher standardized allowance for severe disability; the deduction is independent of actual expenses. Claiming requires furnishing the prescribed disability certificate with the return, and a time limited certificate must be renewed for subsequent assessment years. The provision is limited to resident individuals and is distinct from the deduction available for dependents. en-us Wed, 12 Aug 2015 18:38:00 +0530 Mon, 21 Apr 2025 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=910 Section 80U provides a flat deduction to resident individuals certified by prescribed medical authorities as persons with disability (minimum 40% disability), with a higher standardized allowance for severe disability; the deduction is independent of actual expenses. Claiming requires furnishing the prescribed disability certificate with the return, and a time limited certificate must be renewed for subsequent assessment years. The provision is limited to resident individuals and is distinct from the deduction available for dependents. Manuals Income Tax Wed, 12 Aug 2015 18:38:00 +0530 https://www.taxtmi.com/manuals?id=910