Section 80U — Deduction for Person with Disability

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

Section 80U allows a flat deduction of ₹75,000 (normal disability, 40%–79%) or ₹1,25,000 (severe disability, 80%+) for an individual who is themselves a person with disability. This deduction is available only under the old tax regime and requires a valid certificate from a medical authority (District Medical Board). It is not available to HUFs or companies.

₹75,000

Normal disability (40%–79%) — flat deduction regardless of actual expenditure
Tax saving at 30% slab = ₹23,400 (incl. 4% cess)

₹1,25,000

Severe disability (80%+) — flat deduction regardless of actual expenditure
Tax saving at 30% slab = ₹39,000 (incl. 4% cess)

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Section 80U is NOT available under the new tax regime. If you opt for the new (default) tax regime from Tax Year 2024-25 onwards, this deduction cannot be claimed. You must explicitly opt for the old regime at the time of filing ITR to claim Section 80U.

Qualifying Disabilities under Section 80U

The following disabilities specified under the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 and the National Trust Act, 1999 qualify for Section 80U:

Disability Type	Normal (40-79%)	Severe (80%+)
Blindness	✓ ₹75,000	✓ ₹1,25,000
Low Vision	✓ ₹75,000	✓ ₹1,25,000
Hearing Impairment	✓ ₹75,000	✓ ₹1,25,000
Locomotor Disability (including cerebral palsy)	✓ ₹75,000	✓ ₹1,25,000
Mental Retardation	✓ ₹75,000	✓ ₹1,25,000
Autism	✓ ₹75,000	✓ ₹1,25,000
Multiple Disabilities	✓ ₹75,000	✓ ₹1,25,000

Section 80U vs Section 80DD — Key Differences

Feature	Section 80U	Section 80DD
For whom	Taxpayer themselves has disability	Taxpayer has a disabled dependent
Who claims	The disabled individual	The caregiver (family member)
Deduction (normal)	₹75,000 flat	₹75,000 flat
Deduction (severe)	₹1,25,000 flat	₹1,25,000 flat
Actual expenditure needed?	No — flat deduction	No — flat deduction
Certificate required	Medical authority certificate	Medical authority certificate
New regime available?	No	No

Certificate Requirement

MANDATORY

Who Issues the Certificate

The certificate must be from a medical authority notified by the Central Government — typically the Chief Medical Officer, Civil Surgeon, or District Medical Board of the concerned district. Private doctors or general practitioners cannot issue this certificate.

FORM 10IA

Autism, Cerebral Palsy, Multiple Disabilities

For these three specific conditions (covered under the National Trust Act), a certificate in Form 10IA must be obtained from a medical authority. This form is filed with your ITR or submitted to your employer for TDS purposes.

PRACTICAL TIP

Employers and Section 80U

Submit the disability certificate to your employer at the start of the financial year as part of your investment declaration. Your employer will reduce TDS accordingly. If not submitted to employer, claim directly in ITR and get a TDS refund.

Act mapping note: Section 80U under the Income Tax Act, 1961 corresponds to disability deduction provisions under the Income-tax Act, 2025 (effective 01-Apr-2026). The disability categories and amounts remain unchanged for Tax Year 2026-27 per CBDT notifications.

Frequently Asked Questions

Is the disability certificate under Section 80U a one-time requirement?

The certificate of disability must be issued by a medical authority (District Medical Board or equivalent) as notified by the Central Government. It is not one-time — if the certificate has an expiry date, a fresh certificate must be obtained before filing ITR for the relevant Tax Year. Many certificates are permanent for conditions like blindness or locomotor disability; check the validity date on your certificate. The certificate must be valid during the relevant Tax Year for which the deduction is claimed.

How do I declare Section 80U at the time of TDS by employer?

You must submit Form 10IA (for autism, cerebral palsy, multiple disabilities) or the disability certificate from the medical authority to your employer at the start of the year via the investment declaration form. Your employer will then factor the ₹75,000 or ₹1,25,000 flat deduction while computing monthly TDS from your salary. If you miss informing your employer, you can still claim the deduction while filing your ITR — the excess TDS deducted will come back as a refund.

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

Section 80U is for the taxpayer themselves having a disability — the individual claiming the deduction must be the disabled person. Section 80DD is for a taxpayer who has a dependent family member with disability — you claim 80DD for medical expenditure or insurance premiums paid for your disabled dependent (spouse, children, parents, siblings). Both have the same deduction amounts: ₹75,000 for normal disability and ₹1,25,000 for severe disability. They are mutually exclusive for the same disabled person — you cannot claim 80DD for a dependent and 80U for the same person simultaneously.

Which ITR form should a person with disability use to claim Section 80U?

The ITR form depends on your income type, not on Section 80U specifically. If you have only salary or pension income plus one house property and other sources, use ITR-1 (Sahaj). If you have business/profession income, use ITR-3 or ITR-4. Section 80U is declared in the deductions schedule (Part C of Chapter VI-A) in any of these forms. There is no special form required for the deduction itself. Attach the disability certificate details (authority name, certificate number, percentage of disability) in the relevant field.

Can a person with 40% disability claim ₹1,25,000 deduction under Section 80U?

No. The ₹1,25,000 deduction is only for severe disability, which means 80% or more disability. A person with 40% to 79% disability qualifies for the normal deduction of ₹75,000. The percentage of disability is certified by the medical authority on the disability certificate. Both deductions are flat — they do not depend on the actual amount spent. A person with exactly 40% disability gets ₹75,000 regardless of whether they spent anything on treatment.

Section 80C Deductions Section 80DD Old vs New Regime Income Tax Slabs 2026-27 ITR Filing Due Date Tax Calculator

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