10-mark question · Part C · Law of Taxation

The assessee is a senior citizen aged 62 years. He draws pension of Rs. 3.5 lakh per annum. He was given approval for deduction u/s 80U by the income tax officer for the Annual Year 2012-13, availing the present deduction of Rs. 1,00,000 against the approval issued in 2012-13. The allowable deduction rate at that time was Rs. 70,000. Can he avail this deduction every year in the subsequent years despite his disability being permanent in nature, without referring the matter every year to the Income Tax Officer? Advise your client.

Appeared in

• Law of Taxation · May/June 2018 Mapped paper Download

Mapped topics

• Salary and income from house property — Unit II
• Residential status and scope of total income — Unit I
• Chapter VI-A deductions and total income — Unit III

Mapped case laws