• This deduction is available to resident individual and H.U.

F in case such
assesse
 Has incurred an expenditure on medical treatment of one or more
handicapped dependent ( spouse, children, parents, brother sister)

• Amount of deduction
a) amount deductible is fixed 75,000 for person with disability of more
than 40 %
b) A higher deduction is fixed 1,25,000 for a person with disability of more
than 80%

 The deduction is available provided an assess has not claimed any

deduction under section 80 U
• The deduction is allowed only to an individual who will
satisfy the following condition :-
1. the individual is a resident in India
2. Such an individual is suffering from 40% or more disability
and such disability has been certified by medical authority

3. Amount of deduction
4. amount deductible is fixed 75,000 for person with
disability of more than 40 %
5. A higher deduction is fixed 1,25,000 for a person with
disability of more than 80%
Deduction under this section is available if the
following conditions are satisfied :-
1. Assess is an individual
2. He has taken education loan for the purpose of
his education or education of his relatives
• Loan was taken for purpose of higher education .

Deduction
Entire amount of interest is deductible, the
deduction is available for maximum 8 years.