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.
80U vs 80DD - don't confuse them. Section 80U is claimed by the disabled individual themselves for their own disability. Section 80DD is claimed by a taxpayer for expenses incurred on a dependent family member with a disability. You cannot claim both for the same person.
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.
Filing tipWhile e-filing your ITR, you do not need to upload the certificate, but you must enter the certificate details (UDID number if available, certifying authority, date of issue) and retain the physical/digital certificate for at least the assessment period in case of scrutiny.
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.
New regime caution: If you opt for the new tax regime (which has lower slab rates but disallows most deductions), Section 80U cannot be claimed. Compare your tax liability under both regimes - especially if you have other deductions like 80C, 80D, or home loan interest - before deciding.
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 |
Frequently Asked Questions
Can I claim Section 80U if my disability is below 40%? ▼
No. Section 80U requires a certified disability of at least 40% to qualify for the Rs 75,000 deduction, and at least 80% (or specified conditions like autism/cerebral palsy/multiple disabilities) for the higher Rs 1,25,000 deduction. Disabilities below 40% do not qualify.
Is Section 80U available if I choose the new tax regime? ▼
No. Section 80U deduction is not available under the new tax regime (Section 115BAC) which most taxpayers are now defaulted into. If your disability-related deduction is significant, compute your tax under both regimes before choosing, as the old regime with 80U may work out better.
Can both Section 80U and Section 80DD be claimed for the same disabled person? ▼
No. Section 80U is claimed by the disabled individual for their own disability when filing their own return. Section 80DD is claimed by a family member supporting a dependent with disability. The same person's disability cannot generate deductions under both sections in the same family's combined returns for the same expenditure.