ITR FILING 2023-24 how to claim disability deductions

The Income-tax Act, 1961, offers deductions to reduce taxable income for individuals with disabilities and their dependents. Sections 80DD and 80U specifically provide deductions for medical expenses. To avail these benefits, it’s essential to file Form 10-IA accurately. Here’s why Form 10-IA matters:

1. Form 10-IA Importance:
   • Form 10-IA is necessary for individuals with disabilities or those with dependent family members having specified disabilities.
   • It must be certified by a neurologist, civil surgeon, or chief medical practitioner at a government hospital.
   • The form serves as proof to claim deductions under sections 80DD and 80U.
2. Eligibility and Deductions:
   • Section 80DD:
     • Allows deductions for medical treatment expenses of a disabled dependent family member.
     • Deductions can go up to Rs 75,000 annually and up to Rs 1,25,000 in cases of severe disability.
     • Family members eligible include spouse, children, parents, siblings, and HUF members.
   • Section 80U:
     • Provides deductions for disabled individuals certified by a relevant medical authority.
     • Eligible individuals can claim Rs 75,000 annually and up to Rs 1,25,000 for severe disability (80 percent).
3. Steps to File Form 10-IA:
   • Log into the Income Tax Department’s e-filing portal.
   • Navigate to ‘e-File’ > ‘Income tax forms’ > ‘File Income Tax Forms.’
   • Select ‘Persons without business/professional income’ and choose Form 10-IA for the relevant assessment year.

Remember, accurate filing of Form 10-IA ensures you can claim these essential deductions.