Disability deduction change from which year?

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.

1 Like