Section 80DD Calculator
Flat deduction for maintenance & medical treatment of a disabled dependent — ₹75,000 or ₹1,25,000 depending on the disability level. See your tax saved live.
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Deduction & tax-saving breakdown
Claim 80DD correctly & get your ITR filed by a CA
We check your Form 10-IA certificate, apply the right flat deduction and file your return accurately.
Disclaimer: Indicative estimate for a resident individual / HUF claiming under Section 80DD (old regime). Actual benefit depends on eligibility, a valid disability certificate (Form 10-IA) and applicable surcharge/cess. Rates per Income-tax Act.
What is Section 80DD?
Section 80DD lets a resident individual or HUF claim a flat deduction for expenses on the medical treatment, training and rehabilitation of a disabled dependent — or for a premium paid towards a specified LIC/UTI insurance scheme for the dependent. The deduction is a fixed amount regardless of what you actually spent, and is available only under the old tax regime.
80DD deduction amounts
The deduction depends only on the disability level of the dependent, not on the actual expenditure or insurance premium. Disabilities are those specified under the Persons with Disabilities Act.
| Flat deduction | ₹75,000 |
| Tax saved @ 5% | ₹3,750 |
| Tax saved @ 20% | ₹15,000 |
| Tax saved @ 30% | ₹22,500 |
| Flat deduction | ₹1,25,000 |
| Tax saved @ 5% | ₹6,250 |
| Tax saved @ 20% | ₹25,000 |
| Tax saved @ 30% | ₹37,500 |
Worked examples
The tax saving is simply the flat deduction multiplied by your slab rate. Here are two dependents at the highest 30% slab:
Key points explained
Who is a "dependent"?
A disabled spouse, child, parent, brother or sister (or, for a HUF, any member) who depends on you for support. The dependent must not have separately claimed a deduction under Section 80U for the same disability.
80DD vs 80U
80DD is claimed by a person maintaining a disabled dependent. 80U is claimed by the disabled taxpayer for their own disability. Both cannot be claimed for the same person, and the deduction amounts (₹75,000 / ₹1,25,000) are identical.
What it covers
Expenditure on medical treatment, nursing, training and rehabilitation of the disabled dependent, or an amount paid/deposited towards a specified LIC/UTI scheme for the dependent's benefit. It is flat regardless of the actual amount spent.
Documents & regime
You need a valid Form 10-IA disability certificate from a prescribed medical authority. Disabilities are as defined under the Persons with Disabilities Act. Section 80DD is available only under the old tax regime.
Questions people ask
Short answers on Section 80DD Disabled Dependent. Tap a question to open it.
01What does section 80DD allow?
A flat deduction of ₹75,000 for maintenance and medical treatment of a dependent with a disability, rising to ₹1,25,000 where the dependent has a severe disability of 80% or more. It is a fixed deduction, not linked to the amount actually spent.
02Who counts as a dependent?
For an individual — spouse, children, parents, brothers and sisters. For an HUF — any member. The dependent must be wholly or mainly dependent on the taxpayer and must not have claimed a deduction under section 80U for themselves.
03What documents are required?
A disability certificate in the prescribed form from a notified medical authority, and Form 10-IA where required. The certificate must be valid for the year, and a certificate with an expiry date must be renewed.
04Does it cover a deposit for the dependent's future?
Yes. The section covers both actual expenditure on treatment, training and rehabilitation, and amounts paid into an approved LIC or other insurer scheme for the dependent's maintenance. Either route gives the same flat deduction.
05Is 80DD available under the new regime?
No. It is a Chapter VI-A deduction and is not available under the new regime.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.