Disability Deduction Calculator — 80DD, 80U, Sections 127 and 154
Reviewed by Finin2min Editorial Desk · Last reviewed 11 August 2026
Calculate the fixed ₹75,000 or ₹1,25,000 deduction for a resident taxpayer or eligible disabled dependant.
Calculate disability deduction
Calculation basis
The self-disability route needs no expenditure minimum. The dependant route requires qualifying expenditure or an approved-scheme payment, financial dependency and the other selected eligibility conditions. The permitted deduction is fixed by certified severity.
Source check: 21 October 2026. Section 80DD(1) and dependant definition; 2025 Act section 127.
The deduction is a fixed statutory amount, not reimbursement of actual expenses.
Deduction
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Expense entered
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Measure
Result
Statutory route
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Medical form/certificate reminder
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How This Is Calculated
Section 80U provides a flat deduction (not expense-based) for a resident individual who is themselves a person with a disability, with a higher amount for severe disability (80% or more). Section 80DD instead provides a similar flat deduction for a taxpayer supporting a dependent with a disability. Both require a valid disability certificate from a prescribed medical authority and are available only under the old tax regime.
Frequently Asked Questions
What is the difference between Section 80U and 80DD?
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Section 80U is claimed by the disabled individual themselves for their own disability. Section 80DD is claimed by a taxpayer supporting a dependent (spouse, children, parents, siblings) who has a disability — the same person's disability cannot be claimed under both by different people.
Is the deduction amount based on actual medical expenses?
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The deduction amount is fixed by certified disability severity. The self-disability route needs no expenditure minimum. The dependant route additionally requires qualifying treatment, training or rehabilitation expenditure, or a payment to an approved maintenance scheme, plus the statutory dependency conditions; a certificate alone is insufficient.
Is a disability certificate mandatory?
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Yes. A valid certificate from a prescribed medical authority, in the specified format, is mandatory to claim either deduction — without it, the claim cannot be substantiated even if the disability genuinely exists.
Scope: Computes the deduction available for a person with disability (Section 80U, self) or for a taxpayer supporting a dependant with disability (Section 80DD), based on the disability severity, available only under the old tax regime.
Calculation logic
Section 80U (self): flat deduction of ₹75,000 for a person with disability (40% or more), or ₹1,25,000 for a person with severe disability (80% or more), regardless of actual expenditure — a fixed-amount deduction based on the disability certificate.
Section 80DD (dependant): same flat deduction amounts (₹75,000 / ₹1,25,000) based on the dependant's disability severity, available to the taxpayer supporting a dependant with disability, for expenditure on medical treatment/training/rehabilitation or amount deposited under a specified insurance scheme for the dependant's maintenance.
Both require the prescribed valid certificate. The amount is fixed; the dependant route still requires qualifying expenditure or an approved-scheme payment and financial dependency.
Inputs and assumptions
Both deductions are available only under the old tax regime.
'Severe disability' (80%+) and 'disability' (40-79%) thresholds and the associated flat deduction amounts follow the current Income-tax Act provisions; the certificate must be current/valid for the assessment year claimed.
Exclusions and edge cases
Section 80U and Section 80DD cannot both be claimed for the same person by the same taxpayer (one is for self, the other for a dependant) — the calculator requires the user to select the applicable scenario.
Does not itself verify the disability certificate — the taxpayer must hold a valid certificate from a government hospital/prescribed authority to support the claim.