Income Tax Deduction Section – 80U, Income-tax Act, 1961-2015 in case of a person with disability
Income Tax deduction under Section 80U details in case of a person with disability are given below: Section – 80U, Income-tax Act, 1961-2015 D.—Other deductions Deduction in case of a person with disability. 80U. (1) In computing the total income of an individual, being a resident, who, at any time during the previous year, is certified by the medical authority to be a person with disability, there shall be