1. CA. Rajat Mohan B.Com(H),ACA, ACS, DISA 1 Tax Planning through Investments SECTION-80U DEDUCTION IN CASE OF A PERSON WITH DISABILITY.

2. MOHAN AGGARWAL & ASSOCIATES Chartered Accountants 2

3. 3 (A).TAXPAYER CATEGORY SECTION-80U This deduction is available to individual taxpayer only.

4. MOHAN AGGARWAL & ASSOCIATES Chartered Accountants 4 (i)Assessee is resident of India. (ii)Assessee is at any time during the previous year, is certified by the medical authority to be a person with disability or severe disability. (iii)Assessee shall furnish a copy of the certificate issued by the medical authority in Form no. 10-IA (Rule 11A) along with the return of income under section 139. (iv)Disability requires reassessment — If condition of disability requires reassessment after a period stipulated Form No. 10-IA, no deduction under this section shall be allowed beginning after the expiry of the previous year during which the aforesaid certificate of disability had expired unless a new certificate is obtained from the medical authority and a copy thereof is furnished along with the return of income under section 139. (B). CONDITIONS SECTION-80U

5. MOHAN AGGARWAL & ASSOCIATES Chartered Accountants 5 ‘Disability’ shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, and includes autism, cerebral palsy and multiple disabilities referred to in clauses (a), (c) and (h) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999. (C).MEANING- SECTION-80U

6. 6 THANK YOU Your comments and suggestions are of utmost importance and are always welcomed. CA. Rajat Mohan B.Com(H), ACA, ACS, DISA MOHAN AGGARWAL & ASSOCIATES Chartered Accountants Head Office F-31 D.B. Gupta Market, Karol Bagh, New Delhi-110005 Office Phone: 011-23672609 / 23535809 Branch Office 18A, IInd Floor, North Avenue Road, West Punjabi Bagh, New Delhi-110026 office Phone: 011-47322696/97 Website: www.delhicamohan.com E-mail: rajat.mohan@icai.orgrajat.mohan@icai.org