What does Section 80U refer to in Income Tax Act,1961 ?

Section 80U of the Income Tax Act of India, 1961, provides provisions for tax deductions aimed at benefiting disabled individual taxpayers. Eligibility for this deduction requires certification of disability by a recognised medical authority.

​Under Section 80U, individuals with severe disabilities can claim a deduction of up to Rs. 125,000, while those with disabilities can claim a maximum deduction of Rs. 75,000. ​