I have been claiming deduction u/s 80U as I suffer from disability since 10 years on the basis of certificate issued by the medical authority.
Due to worsening health, since last 2-3 years, the disabilty is ‘Severe’ that is more than 80%. It has been assessed and certified as such by the authority in June 2023.
Can I claim Severe Disability deduction for FY2022-23 on basis of certificate issued in June 2023?
Hi @vivek25
As per the law, you cannot claim the deduction for “Servre” disability certified as such by the authority in June 2023 while filing a return for FY 2022-23/AY 2023-24.
If the disability is certified as severe till 31 March 2023 by the authority, you can claim it in FY 2022-23.
For June 2023, you will be able to claim it in the next FY only.
Here’s a read about 80U - Tax Dedution for Disabled Individuals - Learn by Quicko for your reference.
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