Section 80DD — Deduction for Disabled Dependent (₹75,000 / ₹1,25,000)

Updated: 3 June 2026 | Income-tax Act, 2025 | Old Regime Only

Section 80DD allows a fixed deduction of ₹75,000 (disability 40–79%) or ₹1,25,000 (severe disability 80%+) for expenses on maintenance, medical treatment, or insurance of a disabled dependent (spouse, children, parents, or siblings). The deduction is not linked to actual expenses — it is a flat amount available only under the old tax regime.

₹1,25,000

Maximum 80DD deduction for severe disability (80%+)
Fixed amount — not expense-based. ₹75,000 for 40–79% disability. Certificate from govt medical authority required.

Section 80DD Deduction Amounts at a Glance

Disability Level	Percentage Range	Fixed Deduction	Regime
Disability	40% to 79%	₹75,000	Old regime only
Severe Disability	80% and above	₹1,25,000	Old regime only

Who is an Eligible Dependent Under 80DD?

The dependent must be wholly dependent on the taxpayer for support and maintenance. Eligible relationships are:

Taxpayer Category	Eligible Dependents
Individual	Spouse, children (son/daughter), parents, siblings (brother/sister)
HUF (Hindu Undivided Family)	Any member of the HUF

Note: The dependent must not have claimed a deduction under Section 80U in the same year. Only one deduction per disabled person is allowed — either 80DD (by the taxpayer) or 80U (by the disabled person themselves).

80DD vs 80U vs 80DDB — Key Differences

Feature	Section 80DD	Section 80U	Section 80DDB
Who claims?	Taxpayer with disabled dependent	Taxpayer who is disabled themselves	Taxpayer (for self or dependent)
Purpose	Maintenance/insurance/treatment of disabled dependent	Self being disabled	Medical treatment of specified disease
Deduction type	Fixed (₹75K / ₹1.25L)	Fixed (₹75K / ₹1.25L)	Actual expenses up to ₹40K (₹1L for senior citizens)
Deduction amounts	₹75,000 / ₹1,25,000	₹75,000 / ₹1,25,000	Up to ₹40,000 / ₹1,00,000
Qualifying condition	Disability certificate for dependent	Disability certificate for self	Certificate from specialist for specified disease
Diseases/disabilities	As per PDA / National Trust Act	As per PDA / National Trust Act	Cancer, neurological, AIDS, thalassaemia, etc.

Disabilities That Qualify Under Section 80DD

The following disabilities (as defined under the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act and the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act) are covered:

Disability	Description
Blindness	Visual acuity not exceeding 6/60 or field of vision less than 20 degrees
Low Vision	Visual acuity between 3/60 and 6/60
Hearing Impairment	Loss of 60 decibels or more in the better ear in the conversational range
Locomotor Disability	Disability of bones, joints, or muscles leading to substantial restriction of limb movement
Mental Retardation	Significantly sub-average general intellectual functioning
Mental Illness	Disorder or disability of the mind except mental retardation
Autism	Neuro-developmental condition affecting social communication and behaviour
Cerebral Palsy	Group of non-progressive neurological conditions affecting movement/posture
Multiple Disabilities	Combination of two or more of the above disabilities

Documents Required for Section 80DD Deduction

Document	Purpose / Notes
Form 10IA	Self-declaration filed online on the IT portal; certifies nature and % of disability. Mandatory before claiming deduction in ITR.
Disability Certificate	Issued by a civil surgeon, CMO, or government medical authority. Must specify type of disability and percentage.
Insurance Premium Receipt	If deduction is claimed for insurance policy taken for the benefit of the disabled dependent (LIC or IRDA-approved insurer).
Medical Certificate	Required for severe disability (80%+) or multiple disabilities; issued by a specialist at a government hospital.

Frequently Asked Questions

What disabilities qualify for Section 80DD deduction?

Section 80DD covers disabilities as defined under the Persons with Disabilities Act and National Trust Act: blindness, low vision, hearing impairment, locomotor disability, mental retardation, mental illness, autism, cerebral palsy, and multiple disabilities. A disability certificate from a competent government medical authority (civil surgeon or equivalent) is mandatory. The disability must be at least 40% to qualify for the basic ₹75,000 deduction.

Is the 80DD deduction based on actual expenses or a fixed amount?

Section 80DD offers a FIXED deduction — not linked to actual expenses incurred. The deduction is ₹75,000 if the dependent has a disability between 40% and 79%, and ₹1,25,000 if the dependent has a severe disability of 80% or more. This means even if you spend less than these amounts, you still get the full fixed deduction. Conversely, spending more than these amounts does not increase the deduction.

What is the difference between Section 80DD, 80U, and 80DDB?

Section 80DD is for a taxpayer who has a disabled DEPENDENT (spouse, children, parents, or siblings who are wholly dependent). Section 80U is for a taxpayer who is HIMSELF/HERSELF disabled — same deduction amounts (₹75K/₹1.25L) but claimed by the disabled person. Section 80DDB is different — it covers medical treatment expenses for specified diseases (cancer, neurological conditions, AIDS etc.) for self or dependents, with a ceiling based on actual expenses up to ₹40,000 (₹1L for senior citizens), and requires a certificate from a specialist doctor.

What documents are required to claim Section 80DD?

Required documents: (1) Form 10IA — a self-declaration form filed online on the income tax portal certifying the nature and percentage of disability; (2) Disability certificate issued by a government medical board, civil surgeon, or competent medical authority specifying the type and percentage of disability; (3) Medical certificate from a recognised government hospital for severe/multiple disabilities. For insurance premium paid for the dependent, a receipt from the insurer is also needed. Form 10IA must be filed before claiming the deduction in the ITR.

Can both the taxpayer and the dependent claim 80DD / 80U simultaneously?

No. Section 80DD specifically states that the deduction is not available if the disabled dependent has himself claimed a deduction under Section 80U for the same year. If the dependent is filing their own ITR and claiming 80U, the taxpayer cannot claim 80DD for that dependent. Only one of the two sections can be availed per disabled person per year — either the disabled person claims 80U or their dependent (taxpayer) claims 80DD.

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