All individuals who are taxable under the Income Tax Law have to pay taxes and file Income Tax Returns every fiscal year. The taxation structure is revised by the central government on yearly basis that makes people eligible to pay taxes as per the tax bracket they fall into. The government has also made provisions for all taxpayers to save their hard earned money from being taxed through various deductions of their taxable income under a number of sections such as section 80C, section 80D, section 80U, etc.
One of the provisions for disabled taxpayers to reduce their taxable income is section 80U. Under this section of the Income Tax Act, 1961, those taxpayers who suffer from applicable disability are entitled to save on their taxable income of up to a maximum of Rs 1.25 Lakhs. This provision, however, is applicable only for Indian citizens. Persons with lower disability are entitled to lower deduction limits whereas persons with higher or complete disability are eligible for higher deduction limits.