Income Tax Guide · AY 2026-27

Income Tax for a Disabled Person —
80U, 80DD & 80DDB

The flat disability deductions under Sections 80U and 80DD, the specified-disease deduction under 80DDB, the enhanced transport allowance and why the tax regime you pick decides whether you get any of them.

Updated for AY 2026-27 CA Reviewed Form 10-IA explained

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₹1.25LSevere disability (80U/80DD)

₹75,00040–79% disability

₹3,200Transport/month (disabled)

Form 10-IADisability certificate

Quick Answer

A person with disability can claim a flat deduction under Section 80U — ₹75,000 for 40–79% disability and ₹1,25,000 for severe disability (80% or more), with no proof of actual spend. A taxpayer supporting a disabled dependent claims the same amounts under Section 80DD, and Section 80DDB covers treatment of specified diseases (₹40,000, or ₹1,00,000 for a senior citizen). These deductions apply only if you file under the old tax regime. A disability certificate in Form 10-IA is mandatory.

Section 80U (self) ₹75K–₹1.25L

Section 80DD (dependent) ₹75K–₹1.25L

Section 80DDB (disease) ₹40K–₹1L

New regime Not available

At a glance

Disability Deductions — Full Table

Every disability-related income-tax benefit for a resident individual, the amount and where it applies. Figures are for AY 2026-27 under the old tax regime.

Benefit	Who Claims	Amount	New Regime?
80U — 40% to 79% disability	Disabled individual (self)	₹75,000	No
80U — severe disability (≥80%)	Disabled individual (self)	₹1,25,000	No
80DD — dependent, 40–79%	Individual / HUF	₹75,000	No
80DD — dependent, severe (≥80%)	Individual / HUF	₹1,25,000	No
80DDB — specified disease (below 60)	Individual / HUF	Up to ₹40,000	No
80DDB — specified disease (senior 60+)	Individual / HUF	Up to ₹1,00,000	No
Transport allowance (disabled employee)	Blind / deaf / orthopaedically handicapped	₹3,200/month	Yes

80U/80DD are flat deductions (no bills needed); 80DDB is capped at actual expenditure. The enhanced transport allowance under Rule 2BB survives in the new regime; the Chapter VI-A deductions do not. Verify on incometax.gov.in before filing.

The new regime is now the default — and it removes these deductions

From AY 2026-27 the new tax regime is the default and does not allow 80U, 80DD or 80DDB. To claim any disability deduction you must actively opt for the old regime (salaried taxpayers choose each year in the ITR; those with business income file Form 10-IEA). Always compare both — a rebate-driven nil tax under the new regime up to ₹12 lakh taxable income can beat the old regime even after disability deductions.

The core distinction

Section 80U vs 80DD — Which One Is Yours?

The two look identical in amount but never overlap: 80U is when the taxpayer is disabled; 80DD is when the taxpayer supports a disabled dependent. The same disability cannot be claimed under both.

80U

You are the disabled person

Resident individual with the disability themselves
Flat ₹75,000 (40–79%) or ₹1,25,000 (≥80%)
No proof of expenditure required
Form 10-IA certificate mandatory
Only if you also claim 80U — not 80DD

80DD

You support a disabled dependent

Individual or HUF spending on a disabled dependent
Dependent = spouse, child, parent, sibling (or HUF member)
Same flat ₹75,000 / ₹1,25,000 amounts
Covers treatment, care, training & insurance premium
Not allowed if the dependent claims 80U themselves

Eligible disabilities for 80U and 80DD (per the Rights of Persons with Disabilities framework): blindness, low vision, leprosy-cured, hearing impairment, locomotor disability, mental retardation, mental illness, autism and cerebral palsy.

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Specified diseases

Section 80DDB — Deduction for Critical Illness

Section 80DDB is separate from 80U/80DD: it covers actual cost of treating a specified disease for yourself or a dependent, capped at ₹40,000 (or ₹1,00,000 if the patient is a senior citizen aged 60 or above). Any insurance or employer reimbursement is deducted from the claim.

Specified diseases: neurological conditions (dementia, dystonia musculorum deformans, motor neuron disease, ataxia, chorea, hemiballismus, aphasia, Parkinson's), malignant cancers, full-blown AIDS, chronic renal failure and haematological disorders (haemophilia, thalassaemia).
Requires a prescription from a specialist (the government-hospital-only rule was eased — a specialist prescription is accepted).
Deduction = actual amount spent, limited to the cap, minus any reimbursement received.

Worked example

How the Deduction Cuts Tax — ₹10L Salary

Old regime with 80U (severe)

Salary income₹10,00,000

Standard deduction−₹50,000

Section 80U (≥80%)−₹1,25,000

80C investments−₹1,50,000

Taxable income₹6,75,000

New regime (default)

Salary income₹10,00,000

Standard deduction−₹75,000

80U / 80CNot allowed

Tax after 87A rebate₹0

Taxable income₹9,25,000

TaxClue Insight — run both regimes every year

For a salaried person around ₹10–12 lakh, the new regime can produce nil or lower tax even without disability deductions, because of the ₹75,000 standard deduction and the Section 87A rebate up to ₹12 lakh taxable income. But for higher incomes, or where 80U + 80DD + 80DDB + 80C together are large, the old regime can still win. The right answer changes with your numbers — compute both before you lock the regime in your ITR.

Let us compute both regimes and file the one that pays less tax.

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Old vs new

Which Regime Should a Disabled Taxpayer Pick?

Old regime makes sense if

You claim 80U/80DD (₹75,000–₹1,25,000) plus 80C, 80D, home-loan interest
Your total deductions comfortably exceed the ₹75,000 standard deduction gap
You have a disabled dependent and also invest for tax saving
Your taxable income is high enough that deductions cut a real tax bill

New regime often wins if

Your taxable income is up to ₹12 lakh — Section 87A makes tax nil
You have few deductions beyond the disability benefit
You are salaried and want the ₹75,000 standard deduction with lower slabs
You prefer simpler filing without investment proofs

Salaried disabled

Enhanced Transport Allowance (Rule 2BB)

A blind, deaf-and-dumb or orthopaedically handicapped employee gets double the transport allowance exemption — ₹3,200 per month (₹38,400/year) versus ₹1,600/month for others. Uniquely, this exemption is retained under the new regime, unlike the Chapter VI-A disability deductions.

Employee	Per Month	Per Year
Ordinary salaried employee	₹1,600	₹19,200
Blind / deaf / orthopaedically handicapped	₹3,200	₹38,400

Available under both regimes for eligible disabled employees. Certificate of disability from a competent medical authority is required.

Before you file

Documents & Claim Checklist

Form 10-IA disability certificate (80U / 80DD)
Certificate specifies nature & percentage of disability
Specialist prescription for 80DDB disease
Proof of dependant relationship (80DD)
Insurance/employer reimbursement netted off (80DDB)
Choose OLD regime in the ITR to claim these
Form 10-IEA if you have business/professional income
Keep certificates — produce on demand, not attached to ITR

Certificate validity & renewal

If the disability certificate carries an expiry date, the deduction can be claimed only up to the assessment year in which it expires — obtain a fresh Form 10-IA before filing for the next year. A permanent-disability certificate needs no renewal.

Government sourcesIncome Tax Department: incometax.gov.in · Sections 80U, 80DD, 80DDB — Income-tax Act (renumbered under the Income-tax Act, 2025, effective AY 2026-27) · Transport allowance: Rule 2BB, Income-tax Rules · Disability categories: Rights of Persons with Disabilities Act, 2016

Frequently Asked Questions

Section 80U (Self)

What is the income tax deduction under Section 80U for a disabled person?

Section 80U gives a resident individual with a disability a flat deduction: ₹75,000 for disability of 40% to 79%, and ₹1,25,000 for severe disability of 80% or more. It is a flat deduction — you do not need to prove actual medical spend. Eligible disabilities include blindness, low vision, hearing impairment, locomotor disability, mental illness, autism and cerebral palsy. A Form 10-IA certificate from a medical authority is mandatory, and the deduction is available only under the old tax regime.

How much can I claim under Section 80U in AY 2026-27?

For AY 2026-27 the amounts are unchanged: ₹75,000 for 40–79% disability and ₹1,25,000 for severe disability (80% or above). These are flat deductions from total income, claimable only if you opt for the old regime, because the new (default) regime does not permit Chapter VI-A deductions like 80U.

Do I need to submit proof of expenses to claim 80U?

No. Both Section 80U (self) and Section 80DD (dependent) are flat deductions — the amount does not depend on how much you actually spent. You only need a valid disability certificate in Form 10-IA. Keep it safely; it is not attached to the return but must be produced if the tax officer asks.

Section 80DD (Dependent)

What is Section 80DD — deduction for a disabled dependent?

Section 80DD lets an individual or HUF claim a flat deduction for maintaining a dependent with a disability: ₹75,000 for 40–79% disability and ₹1,25,000 for severe disability (80% or more). It covers medical treatment, nursing, rehabilitation and training, as well as premiums on an approved LIC/insurer policy for the disabled dependent. A Form 10-IA certificate for the dependent is required and it is an old-regime-only deduction.

Who counts as a dependent under Section 80DD?

For an individual, a dependent means spouse, children, parents, brothers or sisters who depend wholly or mainly on the taxpayer. For an HUF, it means any member of the family. The dependent must not have separately claimed the Section 80U deduction for the same disability.

Can 80U and 80DD both be claimed for the same person?

No. If the disabled person claims Section 80U on their own return, the individual or HUF supporting them cannot also claim Section 80DD for that same person. You choose one: 80U when the taxpayer is disabled, 80DD when the taxpayer supports a disabled dependent.

Section 80DDB (Diseases)

What diseases qualify under Section 80DDB?

Section 80DDB covers treatment of specified diseases: neurological conditions (dementia, dystonia musculorum deformans, motor neuron disease, ataxia, chorea, hemiballismus, aphasia, Parkinson's), malignant cancers, full-blown AIDS, chronic renal failure and haematological disorders such as haemophilia and thalassaemia. The deduction is the actual amount spent, capped at ₹40,000 (₹1,00,000 for a senior citizen aged 60+), less any insurance reimbursement.

How much is the 80DDB deduction and what certificate is needed?

The 80DDB deduction equals the actual cost of treatment, limited to ₹40,000 for a patient below 60 and ₹1,00,000 for a senior citizen (60 or above). You need a prescription from a specialist in the relevant field. Any amount reimbursed by an insurer or employer must be subtracted from the claim. Like 80U and 80DD, it is available only under the old regime.

Certificate & Filing

What certificate is required to claim 80U or 80DD?

A disability certificate in Form 10-IA issued by a medical authority — the Chief Medical Officer or Civil Surgeon of a government hospital, or a notified specialist — stating the nature and percentage of disability. It should be obtained before filing the ITR and retained as proof; it is not uploaded with the return but must be produced on demand.

Does the disability certificate need to be renewed?

If the certificate specifies a period of validity, the deduction can be claimed only up to the assessment year in which it expires — after that you need a fresh Form 10-IA. A certificate of permanent disability does not require renewal and can be relied on year after year.

Regime & Transport

Are 80U, 80DD and 80DDB available under the new tax regime?

No. Under the new tax regime — the default from AY 2026-27 — Chapter VI-A deductions including 80U, 80DD and 80DDB are not allowed. To claim any disability deduction you must opt for the old regime: salaried taxpayers choose in the ITR each year, while those with business income file Form 10-IEA. Always compare both regimes, because the new regime's ₹75,000 standard deduction and Section 87A rebate (nil tax up to ₹12 lakh taxable income) can still be better overall.

Which regime should a disabled taxpayer choose?

It depends on your numbers. If your taxable income is up to about ₹12 lakh, the new regime often gives nil tax through the Section 87A rebate, so the disability deductions add no benefit. If your income is higher and your total deductions (80U/80DD + 80C + 80D + home-loan interest) are large, the old regime can save more. Compute tax both ways every year before you decide.

What is the transport allowance exemption for a disabled employee?

A blind, deaf-and-dumb or orthopaedically handicapped salaried employee gets ₹3,200 per month (₹38,400 a year) of transport allowance exempt under Rule 2BB — double the ₹1,600/month allowed to other employees. Unlike the Chapter VI-A disability deductions, this enhanced transport-allowance exemption is preserved even under the new tax regime.

Can a disabled person claim 80U along with 80C and 80D?

Yes, in the old regime. Section 80U is over and above other Chapter VI-A deductions such as 80C (up to ₹1.5 lakh) and 80D (health insurance). A disabled taxpayer can stack 80U with 80C, 80D and, where applicable, 80DD (for a disabled dependent) and 80DDB (for a specified disease), provided the old regime is chosen.

Is there a higher basic exemption limit for disabled taxpayers?

No. There is no separate basic exemption slab for persons with disability. Disabled taxpayers use the same slabs as others — the special relief comes through the 80U/80DD/80DDB deductions and the enhanced transport allowance, not through a higher exemption limit. Senior and super-senior citizens do get higher basic exemption under the old regime.

Done-for-you

Related TaxClue Services

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