Section 80U Deduction: Tax Benefits for Persons with Disability
Reviewed by CA Nikhil Gupta · Last reviewed 17 June 2026
If you are a taxpayer living with a disability, Section 80U offers a flat deduction from your taxable income - regardless of what you actually spend. Here's who qualifies, how much you can claim, and what documentation you need.
What Is Section 80U?
Section 80U provides a deduction to a resident individual taxpayer who is certified as a person with a disability by a recognised medical authority. Unlike most deductions that require you to spend money and produce bills, Section 80U is a flat deduction - you get the full amount regardless of your actual expenses.
Deduction Amounts for FY 2025-26
| Category | Disability Definition | Deduction Amount |
|---|---|---|
| Person with disability | 40% or more but less than 80% disability, as certified | ₹75,000 (flat) |
| Person with severe disability | 80% or more disability, as certified | ₹1,25,000 (flat) |
These are flat deductions - meaning you claim the full ₹75,000 or ₹1,25,000 from your gross total income, irrespective of how much you actually spent on medical treatment, aids, or rehabilitation.
Which Conditions Qualify as a "Disability"?
The definition of disability for Section 80U purposes is drawn from the Persons with Disabilities Act and the Rights of Persons with Disabilities Act, and broadly includes:
- Blindness and low vision
- Hearing impairment
- Locomotor disability
- Mental retardation / intellectual disability
- Mental illness
- Autism, cerebral palsy, and multiple disabilities (covered under "severe disability" - automatically eligible for the higher ₹1,25,000 deduction regardless of the percentage certified)
Documentation Required
1. Medical Certificate
You must obtain a certificate in Form 10-IA (for autism, cerebral palsy, and multiple disabilities) or the prescribed certificate format from a medical authority - which includes a neurologist with an MD in Neurology (or, for children, a paediatric neurologist of equivalent rank), or a civil surgeon/Chief Medical Officer of a government hospital.
2. Validity and Renewal
The certificate specifies a validity period. If the certificate has expired during the relevant year but a fresh application for renewal has been made, the deduction can still be claimed for the year of expiry based on the old certificate, pending renewal - keep the renewal application as proof.
How to Claim Section 80U While Filing ITR
- Choose the old tax regime - Section 80U is not available under the new tax regime (Section 115BAC) for FY 2023-24 onwards.
- In the deductions schedule (Schedule VI-A) of your ITR, select the disability category (normal or severe) and enter the flat deduction amount.
- Keep the disability certificate handy for at least the period covered by the assessment, in case the Income Tax Department requests verification.
Section 80U vs Section 80DD: Side-by-Side
| Aspect | Section 80U | Section 80DD |
|---|---|---|
| Who claims it | The disabled individual, for themselves | A family member, for a dependent with disability |
| Deduction (40-79% disability) | ₹75,000 | ₹75,000 |
| Deduction (80%+ disability) | ₹1,25,000 | ₹1,25,000 |
| Proof of expenditure needed | No - flat deduction | No - flat deduction, but requires proof of dependency |
2026 Accuracy & Decision Check
Section 80U becomes section 154 for Tax Year 2026-27; the deduction amounts continue
For FY 2025-26 / AY 2026-27, self-disability deduction is claimed under section 80U of the Income-tax Act, 1961. For income from 1 April 2026 under the Income-tax Act, 2025, the corresponding self-disability deduction is section 154: ₹75,000 for a person with disability and ₹1,25,000 for a person with severe disability, subject to certification conditions. Section 127 is the separate dependant-disability provision (legacy section 80DD), so the two must not be confused.
Decision / evidence controls
- Identify whether the claim is for the taxpayer’s own disability or a dependant’s disability.
- Use the correct FY/AY or Tax Year and corresponding section number.
- Retain the prescribed medical certificate and track reassessment/expiry conditions.
- Check the chosen tax regime before assuming the deduction affects tax payable.
Primary-source checks
Frequently Asked Questions
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Primary category
- Income Tax
- Official starting point
- www.incometax.gov.in
Page source links
The prior page did not embed a page-specific external source. The category authority above is the minimum verification starting point; a specific instrument should be added when available.