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Income Tax for Disabled Person — Section 80U, 80DD & 80DDB Deductions Explained
Updated: 3 June 2026 | FY 2025-26 / AY 2026-27 | Sections 80U, 80DD, 80DDB
Persons with disability get special income tax deductions: Section 80U (self) — ₹75,000 for 40–80% disability, ₹1,25,000 for ≥80% severe disability. Section 80DD (disabled dependent) — same flat amounts. Section 80DDB — deduction for specific critical diseases. Disabled salaried employees also get enhanced transport allowance exemption of ₹3,200/month (vs ₹1,600 for others). Form 10-IA certificate from a government medical authority is required for all disability deductions.
₹1.25 Lakh
Maximum Section 80U / 80DD deduction for severe disability (≥80%). Flat deduction — no actual expense proof required. Both 80U (self) and 80DD (dependent) can be claimed simultaneously if applicable.
Section 80U — Deduction for Self Disability
Section 80U is available to an individual resident taxpayer who himself/herself has a specified disability. The deduction is a flat amount — actual medical expense need not match.
Type of Disability
Disability %
Deduction Amount
Disability (normal)
40% – 79%
₹75,000
Severe Disability
80% or more
₹1,25,000
Eligible disabilities: blindness, low vision, leprosy-cured, hearing impairment, locomotor disability, mental retardation, mental illness, autism, cerebral palsy. Certificate in Form 10-IA from a government medical authority is mandatory.
Section 80DD — Deduction for Disabled Dependent
Section 80DD is available to an individual or HUF for expenses on a dependent family member with disability — including medical treatment, rehabilitation, training, and insurance (LIC policy for disabled dependent). Same flat deduction amounts as 80U.
Dependent Disability Level
Disability %
Deduction Amount
Disability (normal)
40% – 79%
₹75,000
Severe Disability
80% or more
₹1,25,000
Dependent for individual: spouse, children, parents, siblings. Dependent for HUF: any member of the HUF. Note: If the disabled dependent himself/herself claims Section 80U, the supporting individual/HUF cannot claim 80DD for the same dependent.
Section 80DDB — Deduction for Specified Diseases
Category
Maximum Deduction
Condition
Individual / dependent below 60 years
₹40,000
Actual expenses or ₹40K, whichever is less
Senior citizen (60+ years)
₹1,00,000
Actual expenses or ₹1L, whichever is less
Specified diseases for 80DDB: neurological diseases (dementia, Parkinson's, motor neuron disease, ataxia, etc.), malignant cancers, full-blown AIDS, chronic renal failure, haematological disorders (haemophilia, thalassaemia). Certificate from a specialist in a government hospital required. Insurance reimbursements must be deducted.
Section 80U vs 80DD vs 80DDB — Quick Comparison
Feature
Section 80U
Section 80DD
Section 80DDB
Who claims?
Disabled individual (self)
Individual/HUF (for disabled dependent)
Individual/HUF (self or dependent)
Nature of deduction
Flat deduction
Flat deduction
Actual expenses (capped)
Normal deduction
₹75,000
₹75,000
₹40,000
Enhanced deduction
₹1,25,000 (≥80%)
₹1,25,000 (≥80%)
₹1,00,000 (senior citizen)
Certificate required
Form 10-IA
Form 10-IA
Govt. specialist prescription
Available in old regime?
Yes
Yes
Yes
Available in new regime?
No
No
No
Transport Allowance for Disabled Employees
Employee Category
Monthly Exemption
Annual Exemption
Normal salaried employee
₹1,600
₹19,200
Blind / orthopedically handicapped employee
₹3,200
₹38,400
Rule 2BB of the Income-tax Rules. The enhanced exemption for disabled employees is specifically preserved even under the new tax regime's standard deduction framework. The disability must be certified by a qualified medical authority.
Frequently Asked Questions
What is the income tax deduction under Section 80U for a disabled person?
Section 80U provides a flat deduction for an individual who is themselves a person with disability: ₹75,000 for disability between 40%–80% (disability certificate required); ₹1,25,000 for severe disability — disability of 80% or more. This deduction is available regardless of actual medical expenses — it is a flat deduction. Eligible disabilities: blindness, low vision, locomotor disability, hearing impairment, mental retardation, mental illness, autism, cerebral palsy. Certificate from a medical authority (Form 10-IA) is mandatory.
What is Section 80DD — deduction for disabled dependent?
Section 80DD allows deduction to an individual or HUF for expenditure on medical treatment, rehabilitation, or insurance of a dependent with disability. Deduction limits: ₹75,000 for dependent with 40%–80% disability; ₹1,25,000 for dependent with severe disability (≥80%). The dependent can be spouse, children, parents, siblings (for individuals) or members (for HUF). A disability certificate (Form 10-IA) for the dependent is required. Even if actual expenses are lower, the flat deduction amount is allowed.
What specific diseases qualify under Section 80DDB for tax deduction?
Section 80DDB allows deduction for medical treatment of specified diseases for self or dependent: Neurological diseases (dementia, dystonia, motor neuron disease, ataxia, chorea, hemiballismus, aphasia, Parkinson's disease), malignant cancers, full-blown AIDS, chronic renal failure, haematological disorders (haemophilia, thalassaemia). Deduction: ₹40,000 (₹1,00,000 for senior citizens aged 60+). Certificate from specialist doctor in a government hospital is required. Any insurance reimbursement reduces the deduction.
What is the transport allowance exemption for disabled employees?
Under Rule 2BB of the Income-tax Rules, disabled employees receive double the normal transport allowance exemption: Normal employees: ₹1,600 per month (₹19,200/year) exempt from salary income. Blind or orthopedically handicapped employees: ₹3,200 per month (₹38,400/year) exempt. Note: For salaried employees under the new regime, standard deduction of ₹75,000 replaces most salary exemptions, but the enhanced transport allowance exemption for disabled employees is specifically preserved under Rule 2BB.
What certificate is required to claim 80U or 80DD deduction?
Form 10-IA certificate from a medical authority is required to claim Section 80U (self-disability) or Section 80DD (dependent disability) deduction. The certificate must be obtained from: Civil Surgeon, Chief Medical Officer (CMO), or Medical Superintendent of a Government hospital; OR a specialist doctor employed in a Government hospital. The certificate must specify the nature and percentage of disability. It should be obtained before filing the ITR and retained as proof. It need not be attached to the ITR but must be produced on demand by the tax officer.
