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Guide · Salary & Deductions

Section 80U — Deduction for a Person with Disability

A flat deduction of Rs75,000 (normal disability) or Rs1,25,000 (severe disability) for an individual who is themselves disabled — no bills needed, but available only under the old tax regime.

Written by: TaxClue Editorial Desk
Updated: 18 August 2026
Reading time: 4 min
Questions: 16 answered

Updated for AY 2026-27
Old Regime Only
CA Reviewed

Quick Answer

Section 80U allows a resident individual who is themselves a person with disability a flat deduction of Rs75,000 (disability of 40% to 79%) or Rs1,25,000 (severe disability of 80% or more). It is a fixed amount — you do not need to prove any expenditure. The deduction is available only under the old tax regime and needs a valid disability certificate (Form 10-IA where applicable). HUFs, firms and companies cannot claim it.

At a glance

Section 80U Deduction Amounts (AY 2026-27)

The deduction is a flat, expense-independent amount that depends only on the certified percentage of disability — not on how much you actually spent.

Disability level	Deduction	Proof of expense?	Regime
Normal disability — 40% to 79%	Rs75,000	Not required	Old only
Severe disability — 80% or more	Rs1,25,000	Not required	Old only
Under the new (default) regime	Nil	—	Not available

Amounts are flat deductions from gross total income; they are unchanged for AY 2026-27. Section 80U applies to the taxpayer's own disability only.

Qualifying disabilities include blindness, low vision, hearing impairment, locomotor disability, cerebral palsy, mental retardation (intellectual disability), autism and multiple disabilities, as notified under the disability laws referenced by the Income-tax Act.

80U is blocked in the new tax regime

The new regime is the default from AY 2024-25. Like most Chapter VI-A deductions, Section 80U is not allowed if you stay in the new regime — only a few items such as 80CCD(2) employer NPS survive there. To claim 80U you must actively opt for the old regime while filing your ITR.

What it saves you

How Much Tax Does 80U Save?

Because it is a straight reduction of taxable income, the tax saved depends on your slab. At the 30% old-regime slab (plus 4% cess):

Normal disability · Rs75,000

DeductionRs75,000

Tax @ 30% + 4% cessRs23,400

You saveRs23,400

Severe disability · Rs1,25,000

DeductionRs1,25,000

Tax @ 30% + 4% cessRs39,000

You saveRs39,000

At lower slabs the saving is proportionately less. Compare your total old-regime tax (with 80U) against the new regime before choosing — use our income tax calculator.

Common confusion

Section 80U vs Section 80DD

Both give the same Rs75,000 / Rs1,25,000, but they are for different people. 80U is for your own disability; 80DD is for a disabled dependant.

80U

For your own disability

Claimed by the disabled individual
You must be the person with disability
Rs75,000 / Rs1,25,000 flat
No expenditure proof needed
Old regime only

80DD

For a disabled dependant

Claimed by the caregiver / family member
For a dependent spouse, child, parent or sibling
Rs75,000 / Rs1,25,000 flat
For medical care / insurance of the dependant
Old regime only

You cannot claim both for the same person

80U and 80DD are mutually exclusive for the same disabled person. You claim 80U for yourself, or 80DD when someone else in your family is disabled and dependent on you — never both for one individual.

Not sure whether you should claim 80U or 80DD?

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Mandatory proof

Disability Certificate & Form 10-IA

You need a valid certificate of disability from a notified medical authority — typically the Chief Medical Officer / Civil Surgeon or a Government hospital's medical board. A private GP cannot issue it.

Form 10-IA is required for autism, cerebral palsy and multiple disabilities; other disabilities use the standard certificate from the medical authority.
If the certificate has an expiry date, obtain a fresh one before it lapses; many (e.g. blindness, permanent locomotor disability) are issued for life.
From AY 2025-26, you must enter the Form 10-IA filing date and acknowledgement number in the Schedule 80U of the ITR — file Form 10-IA on the e-filing portal before filing your return.

Step by step

How to Claim Section 80U

1Get certifiedDisability certificate / Form 10-IA from a medical authority
2Choose old regime80U is blocked in the new regime
3Fill Schedule 80UEnter %, Form 10-IA date & acknowledgement number
4File ITRDeduction reduces your taxable income

Tell your employer to reduce TDS

Salaried? Give the disability certificate / Form 10-IA to your employer in the investment declaration so the Rs75,000 or Rs1,25,000 is factored into monthly TDS. Missed it? You can still claim it in your ITR and the excess TDS comes back as a refund.

Want us to verify your certificate and file the ITR correctly?

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Sources

Act & ITR forms: incometax.gov.in
Section 80U, Income-tax Act 1961 (Clause 154, Income-tax Act 2025 from AY 2026-27)
Form 10-IA — certificate for autism / cerebral palsy / multiple disabilities
Disability categories: Rights of Persons with Disabilities Act & National Trust Act

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.

Questions, answered

Short, direct answers to the 16 questions readers ask most on this topic.

Section 80U allows a flat deduction of Rs75,000 for a person with a disability of 40% to 79%, and Rs1,25,000 for a person with a severe disability of 80% or more. It is a fixed amount and does not depend on any actual expenditure. The amounts are unchanged for FY 2025-26 (AY 2026-27).

Only a resident individual who is themselves a person with disability can claim Section 80U. The individual claiming the deduction must be the disabled person. HUFs, partnership firms and companies cannot claim it. Non-residents also cannot claim 80U.

No. The Rs1,25,000 deduction is only for severe disability, which means 80% or more. A person with 40% to 79% disability gets the normal deduction of Rs75,000. The percentage is certified by the medical authority on the disability certificate; a person with exactly 40% disability gets Rs75,000 regardless of what they spent.

No. Section 80U is a flat deduction that does not require any proof of expenditure. You get the full Rs75,000 or Rs1,25,000 based only on the certified level of disability, even if you spent nothing on treatment during the year. The only document you need is a valid disability certificate.

No. Section 80U is not available under the new (default) tax regime. Like most Chapter VI-A deductions, it can only be claimed if you opt for the old tax regime while filing your ITR. If you stay in the new regime you cannot claim the Rs75,000 or Rs1,25,000 disability deduction.

It depends on your slab. Since 80U reduces taxable income, at the 30% old-regime slab (plus 4% cess) a Rs75,000 deduction saves about Rs23,400 and a Rs1,25,000 deduction saves about Rs39,000. At lower slabs the saving is proportionately smaller. Compare your old-regime tax with 80U against the new regime before deciding.

Section 80U is for the taxpayer's own disability — the individual claiming it must be the disabled person. Section 80DD is for a taxpayer who has a disabled dependant (spouse, child, parent or sibling) and covers medical care or insurance for that dependant. Both give the same Rs75,000 / Rs1,25,000 amounts and both are old-regime only.

No. Section 80U and Section 80DD are mutually exclusive for the same disabled person. You claim 80U if you are yourself disabled, or 80DD if a dependent family member is disabled — you cannot claim both deductions in respect of the same individual.

The certificate must be issued by a medical authority notified by the Government — typically the Chief Medical Officer, Civil Surgeon or a medical board of a Government hospital. A private doctor or general practitioner cannot issue a valid certificate for Section 80U.

Form 10-IA is required specifically for autism, cerebral palsy and multiple disabilities. From AY 2025-26 you must file Form 10-IA on the e-filing portal before filing your ITR and enter its filing date and acknowledgement number in the Schedule 80U. For other disabilities the standard certificate from the medical authority is used.

Not always. Many certificates for permanent conditions such as blindness or permanent locomotor disability are issued for life. If your certificate has an expiry date, you must obtain a fresh certificate before it lapses, and it must be valid for the year for which you claim the deduction. Check the validity date printed on the certificate.

Opt for the old tax regime, then report the deduction in the Schedule 80U of your ITR — enter the disability level (normal or severe), the percentage, and (from AY 2025-26) the Form 10-IA filing date and acknowledgement number. There is no separate ITR form for 80U; it can be claimed in ITR-1 to ITR-4 depending on your income type.

Submit the disability certificate or Form 10-IA to your employer at the start of the year in your investment declaration. The employer will factor the Rs75,000 or Rs1,25,000 into monthly TDS. If you miss it, you can still claim the deduction directly in your ITR and the excess TDS deducted will come back as a refund.

It depends on your income, not on 80U. Salary or pension plus one house property and other sources can use ITR-1 (Sahaj); business or professional income uses ITR-3 or ITR-4. From AY 2025-26 the Form 10-IA acknowledgement number field appears in ITR-2 and ITR-3 for 80U/80DD, so those with such income should be ready to enter it.

The Income-tax Act, 2025 (effective from AY 2026-27) renumbers the disability deduction — Section 80U corresponds broadly to Clause 154 of the new Act — but the categories, the 40%/80% thresholds and the Rs75,000 / Rs1,25,000 amounts remain unchanged. Search intent and the ITR still refer to it as Section 80U.