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.
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.
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.
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
Severe disability · Rs1,25,000
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.
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.
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
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
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?
Ask a TaxClue Expert →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.
How to Claim Section 80U
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?
File ITR with TaxClue →Frequently Asked Questions
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