Section 80DD Deduction —
For a Disabled Dependent
A fixed deduction of Rs75,000 or Rs1,25,000 for maintaining a disabled dependent — the amount, who qualifies, Form 10-IA, documents and how 80DD differs from 80U and 80DDB.
Section 80DD allows a fixed deduction for maintenance (including medical treatment) of a disabled dependent — Rs75,000 when the dependent has a disability of 40%-79%, and Rs1,25,000 for a severe disability of 80% or more. It is a flat amount, not linked to actual spend, and is available only under the old tax regime. You must file Form 10-IA online before claiming it in your ITR.
Section 80DD Deduction Amount
The deduction depends only on the percentage of disability certified — not on how much you actually spent. Even if your expenses are lower, you get the full fixed amount.
| Disability level | Percentage | Fixed deduction | Regime |
|---|---|---|---|
| Disability | 40% to 79% | Rs75,000 | Old only |
| Severe disability | 80% and above | Rs1,25,000 | Old only |
Amounts unchanged for FY 2025-26 (AY 2026-27). 80DD is a Chapter VI-A deduction and is NOT available under the new (default) regime.
Section 80DD is a Chapter VI-A deduction, so it can be claimed only if you opt for the old tax regime. Under the new regime (default from AY 2024-25) it is disallowed, along with 80C, 80D, 80U and most other Chapter VI-A deductions. Compare both regimes before filing.
Not sure whether the old regime still saves you tax after 80DD?
Compare regimes with us →Eligible Dependents & Disabilities
Only a resident individual or a resident HUF can claim 80DD, for a dependent who is wholly or mainly dependent on the taxpayer and has not themselves claimed a deduction under Section 80U.
| Taxpayer | Who qualifies as a dependent |
|---|---|
| Individual | Spouse, children, parents, brother or sister (wholly/mainly dependent) |
| HUF | Any member of the Hindu Undivided Family |
The dependent must not have claimed 80U for the same year — only one of 80DD or 80U per disabled person.
Disabilities covered are those defined under the Rights of Persons with Disabilities Act, 2016 and the National Trust Act, 1999. A minimum of 40% disability, certified by a competent government medical authority, is required.
- Blindness & low vision
- Hearing impairment and locomotor disability
- Intellectual disability (mental retardation) and mental illness
- Autism, cerebral palsy and multiple disabilities
If part of the deduction is claimed for an insurance/annuity policy taken for the dependent, the policy must provide a lump sum or annuity for the benefit of the disabled person on the taxpayer's death. If the dependent predeceases the taxpayer, the policy amount received is taxable in the taxpayer's hands.
80DD vs 80U vs 80DDB
These three disability/medical sections are often confused. 80DD and 80U are for disability; 80DDB is for treatment of specified diseases.
Disabled dependent
- Claimed by taxpayer for a disabled dependent
- Fixed Rs75,000 / Rs1,25,000
- Not linked to actual expenses
- Old regime only
Self disabled
- Claimed by the disabled taxpayer themselves
- Same fixed Rs75,000 / Rs1,25,000
- Cannot combine with 80DD for the same person
- Old regime only
| Feature | Section 80DD | Section 80U | Section 80DDB |
|---|---|---|---|
| Who claims | Taxpayer with disabled dependent | Disabled taxpayer (self) | Taxpayer for self/dependent |
| Purpose | Maintenance of disabled dependent | Taxpayer's own disability | Treatment of specified disease |
| Deduction | Fixed Rs75k/Rs1.25L | Fixed Rs75k/Rs1.25L | Actual up to Rs40k/Rs1L |
| Expense-linked | No | No | Yes |
| Regime | Old only | Old only | Old only |
80DDB covers cancer, chronic renal failure, neurological ailments, AIDS, thalassaemia, etc. and needs a specialist prescription.
Example — 40-79% disability
Example — severe 80%+
Form 10-IA & Documents Required
You must file Form 10-IA online on the income-tax e-filing portal and keep the disability certificate on record. Steps:
- Form 10-IA (mandatory self-declaration, filed online)
- Disability certificate from a competent government medical authority
- Fresh certificate when the earlier one expires (validity period stated on it)
- Insurance/annuity premium receipts, if claimed for the policy route
From AY 2026-27 the Income-tax Act, 2025 re-enacts the old Section 80DD (the well-known number people still search) as a new clause — but the deduction, amounts and conditions are unchanged. Continue to look for it as "80DD" on your ITR and Form 10-IA.
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