What are the eligibility criteria for claiming a deduction under Section 80U?

As per the Persons with Disabilities Act of 1955 and the provisions of Section 80U of the Income Tax Act, the eligibility criteria for claiming a deduction are as follows:

Disability Definition:
An individual with a disability is someone whose medically verified impairment is at least 40% severe.

Disabilities covered include:

• Blindness
• Impaired vision
• Mental impairment
• Illness of the mind
• Leprosy-cured
• Limitations in hearing
• Disability of locomotion

Severe Disability Definition:
Under Section 80U, severe disability is explicitly defined as an impairment reaching at least 80%.
Conditions such as autism, cerebral palsy, and various other disabilities fall under this definition.

A recognized medical authority's certification of disability is required in order to be eligible for a deduction under Section 80U.