Section 80U of the Income Tax Act offers a fixed tax deduction to resident individuals certified as having a disability, claimed by the disabled person themselves for their own benefit. It’s a close counterpart to Section 80DD (renamed to Section 127 under the Income Tax Act, 2025), which covers the same disability definitions and deduction amounts, but is claimed by a caregiver supporting a disabled dependent rather than the individual themselves.
A note on section numbers: the Income Tax Act, 2025, effective April 1, 2026, has renumbered many provisions in this chapter. Section 80C is renamed to Section 123, Section 80D to Section 126, and Section 80DD to Section 127. Section 80U has has not been renumbered.
What Is Section 80U?
Section 80U allows a resident individual certified by a recognised medical authority as having a disability to claim a flat deduction from their taxable income. Unlike deductions based on actual expenses, this benefit applies simply based on your certified medical status, regardless of what you’ve actually spent on treatment or care.
Section 80U Deduction Limits
- ₹75,000: For a disability of 40% or more, but less than 80%
- ₹1,25,000: For a severe disability, 80% or more (this also includes multiple disabilities, autism, and cerebral palsy, regardless of the exact percentage)
These are fixed amounts, available irrespective of your actual medical expenses.
Who Can Claim Section 80U?
- Resident individuals only. Non-Resident Indians (NRIs) are not eligible.
- The disability must be certified by a recognised medical authority, at 40% or more, to qualify.
- Unlike Section 80DD, this deduction is claimed by the disabled person for themselves, not by a caregiver on someone else’s behalf.
What Disabilities Are Covered?
The same disability definitions used under Section 80DD apply here, under the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995:
- Blindness and low vision
- Leprosy-cured condition
- Hearing impairment
- Locomotor disability
- Mental retardation and mental illness
- Autism
- Cerebral palsy
- Multiple disabilities
What Certificate Do You Need?
A valid disability certificate from a recognised medical authority, submitted using Form 10-IA. Eligible certifying authorities include a neurologist with an MD in Neurology (or a paediatric neurologist with the same qualification, for disabled children), among other specified medical authorities.
A genuinely useful detail many taxpayers miss: disability certificates have a specified validity period. If your certificate expires partway through a financial year, you can still claim the deduction for that year using the expired certificate, but you’ll need a fresh certificate to claim again the following year.
Section 80U vs Section 80DD: What’s the Difference?
| Feature | Section 80U | Section 80DD |
|---|---|---|
| Who claims it | The disabled individual, for themselves | A taxpayer supporting a disabled dependent |
| Deduction amount | ₹75,000 (40-80%) / ₹1,25,000 (80%+) | Same amounts, same thresholds |
| Disability definitions | Identical | Identical |
| Certificate required | Yes, Form 10-IA | Yes, medical certificate (Form 10-IA for autism, cerebral palsy, multiple disabilities) |
The two sections mirror each other closely, the deciding factor is simply whether you’re claiming for your own certified disability (80U) or supporting a dependent with one (80DD). You cannot claim both for the same person; if the disabled individual has already claimed Section 80U for themselves, a caregiver cannot separately claim Section 80DD for that same person.
Is Section 80U Available Under the New Tax Regime?
No. Like most Chapter VI-A deductions, Section 80U is available only under the Old Tax Regime. If you want to claim it, you’ll need to specifically opt out of the New Tax Regime, now the default, when filing your return.
Frequently Asked Questions
What is the deduction amount under Section 80U?
₹75,000 for a disability of 40% or more but less than 80%, rising to ₹1,25,000 for a severe disability of 80% or more, including multiple disabilities, autism, and cerebral palsy. These are fixed amounts, not based on actual expenses.
Who can claim Section 80U?
Resident individuals certified by a recognised medical authority as having a disability of 40% or more. NRIs are not eligible. Unlike Section 80DD, this is claimed by the disabled person for their own benefit, not by a caregiver.
What is the difference between Section 80U and Section 80DD?
Section 80U is claimed by the disabled individual themselves. Section 80DD is claimed by a taxpayer supporting a disabled dependent, such as a spouse, child, parent, or sibling. Both use identical disability definitions and deduction amounts.
What happens if my disability certificate expires during the year?
You can still claim the deduction for that financial year using the expired certificate. However, you’ll need a fresh, valid certificate to claim the deduction again in the following financial year.
Is Form 10-IA required to claim Section 80U?
Yes, along with your valid disability certificate from a recognised medical authority.
Can I claim Section 80U under the New Tax Regime?
No. This deduction is available only under the Old Tax Regime.
Has Section 80U been renumbered under the new tax law?
Section 80C, 80D, and 80DD have been confirmed renumbered to Sections 123, 126, and 127 respectively under the Income Tax Act, 2025. Section 80U has very likely been renumbered as part of the same overhaul, but a reliably confirmed new section number isn’t currently available. We’ll update this once confirmed.
Last Updated on 13 minutes ago by Team Paisaseekho
