What is the Section 80DD deduction?
Section 80DD of the Income Tax Act 1961 (Section 127 of the Income Tax Act 2025) allows a resident individual or HUF to claim a flat deduction for the medical treatment, training, rehabilitation, or maintenance of a dependent who has a disability of at least 40%. The deduction is Rs 75,000 for disability and Rs 1,25,000 for severe disability (80% or above), irrespective of actual spending. The disability must be certified by a prescribed medical authority, and a copy of the certificate is furnished with the return. (Source: Section 80DD, Income Tax Act 1961; Section 127, Income Tax Act 2025; incometaxindia.gov.in)
If you are paying for the care, treatment, or support of a family member who has a disability, Section 80DD gives you a fixed income tax deduction. The deduction does not require you to produce medical bills or match specific expenses. As long as you hold a valid disability certificate from a government medical authority and your dependent qualifies, you claim the full flat amount.
This guide covers who qualifies, what the deduction amounts are, which disabilities are covered, how Form 10-IA works, and how Section 80DD compares with Section 80U and 80DDB.
Who Can Claim Section 80DD?
Three conditions must be satisfied:
- Residency: You must be a resident Indian. Non-residents cannot claim Section 80DD.
- Relationship: The disabled person must be your dependent. For an individual, that means spouse, son, daughter, father, mother, brother, or sister. For an HUF, any member of the HUF qualifies.
- Dependency: The disabled person must be wholly or mainly dependent on you for support and maintenance. There is no income threshold specified in the Act, but the dependent should not be claiming Section 80U on their own return for the same disability.
Both salaried employees and self-employed professionals can claim Section 80DD. HUFs can also claim it for any HUF member with a disability.
Deduction Amounts for AY 2026-27
The deduction is fixed and does not vary with actual expenditure:
| Degree of disability (certified) | Deduction for AY 2026-27 |
|---|---|
| 40% or more but below 80% | Rs 75,000 |
| 80% or more (severe disability) | Rs 1,25,000 |
If you spend Rs 30,000 in a year on your dependent's care, you still claim Rs 75,000 (or Rs 1,25,000 for severe disability). If you spend Rs 2,00,000, the deduction remains capped at the same flat figure.
This is different from Section 80DDB, where the deduction is based on actual medical expenses incurred.
What Expenses Qualify?
Section 80DD covers expenditure incurred on:
- Medical treatment of the disabled dependent
- Nursing of the disabled dependent
- Training and rehabilitation of the disabled dependent
- Payment or deposit under a scheme of the Life Insurance Corporation, any other insurer, or the UTI Administrator or specified company, approved by the CBDT, that provides an annuity or lump sum for the maintenance of the disabled dependent on the taxpayer's death, or on the taxpayer reaching age 60 and discontinuing the payments (Section 80DD(1)(b) and (2))
You do not need to submit bills or receipts to claim the deduction. The certificate of disability (Form 10-IA) is the primary document required.
Disabilities Covered Under Section 80DD
The definition in Section 80DD still refers to the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 and, for autism, cerebral palsy and multiple disabilities, to the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (Explanation (c), (f) and (g) to Section 80DD). The 1995 Act has since been replaced by the Rights of Persons with Disabilities Act, 2016 (RPwD Act), under which disability certificates are now issued; the Schedule to the RPwD Act lists the specified disabilities that a certificate can cover.
A "person with disability" is one certified by the medical authority with not less than 40% of a disability, and a "person with severe disability" is one with 80% or more of one or more disabilities (or a person with severe disability under the National Trust Act). The disability percentage must therefore be certified at 40% or above, and at 80% or above for the higher deduction.
Form 10-IA: The Disability Certificate
Section 80DD requires a certificate from a prescribed medical authority. Under Rule 11A, the certificate for autism, cerebral palsy and multiple disabilities is issued in Form 10-IA; for other disabilities, the certificate is the one issued by the medical authority under the disability law (now the RPwD Act, commonly with a UDID card). Without a valid certificate, you cannot claim Section 80DD.
Who Issues Form 10-IA?
The certificate must be signed by one of the following:
- Neurologist with MD in Neurology (Paediatric Neurologist for children)
- Civil Surgeon or Chief Medical Officer of a government hospital
- Medical authority notified by the state government under the RPwD Act
Private hospital doctors cannot issue Form 10-IA. The authority must be from a government hospital or a medical authority notified by the government.
What Form 10-IA Contains
- Name and relationship of the disabled dependent
- Type of disability (from the RPwD Act schedule)
- Percentage of disability (40% or above)
- Whether it qualifies as severe disability (80% or above)
- Period of validity
Validity of the Certificate
Form 10-IA specifies the assessment years for which it is valid. For permanent and irreversible disabilities (such as blindness, cerebral palsy, or certain congenital conditions), the certificate may be issued for an indefinite period. For other conditions, it may need renewal.
Section 80DD(4) requires a copy of the certificate to be furnished along with the return of income. If the certificate says the disability must be reassessed after a period, no deduction is allowed for later years unless a fresh certificate is obtained.
Section 80DD vs Section 80U vs Section 80DDB
These three sections are commonly confused. Here is how they differ:
| Point | Section 80DD | Section 80U | Section 80DDB |
|---|---|---|---|
| Who has the condition | Your dependent (spouse, children, parents, siblings; HUF member) | You yourself | You, a dependent, or an HUF member |
| Deduction | Flat Rs 75,000, or Rs 1,25,000 for severe disability | Flat Rs 75,000, or Rs 1,25,000 for severe disability | Actual expenditure, up to Rs 40,000 (Rs 1,00,000 for a senior citizen) |
| Proof | Disability certificate from medical authority | Disability certificate from medical authority | Prescription from a specialist (Form 10-I is no longer needed) |
| Who can claim | Resident individual or HUF | Resident individual | Resident individual or HUF |
You cannot claim both Section 80DD and Section 80U for the same disabled person: the Explanation to Section 80DD excludes a dependent who has claimed Section 80U for the year. If you have a disability yourself, use 80U. If your dependent has a disability, use 80DD. You can, however, claim 80DD for a dependent and 80DDB for a family member's medical treatment, since they cover different things.
How to Claim Section 80DD in Your ITR
Step 1: Obtain Form 10-IA
Get the disability certificate from a government medical authority. Ensure the certificate is valid for the assessment year you are filing for (AY 2026-27 for income earned in FY 2025-26).
Step 2: Choose the Old Tax Regime
Section 80DD is available only under the old tax regime. If you are filing under the new regime (Section 115BAC / Section 202), you cannot claim this deduction. Calculate which regime gives you a lower tax liability before choosing.
For help comparing, see the old vs new tax regime comparison guide.
Step 3: Fill Schedule VI-A in Your ITR
In your ITR form (ITR 1, ITR 2, ITR 3, or ITR 4), go to Schedule VI-A (Deductions under Chapter VI-A). Enter the deduction amount under Section 80DD:
- Rs 75,000 for disability (40-79%)
- Rs 1,25,000 for severe disability (80%+)
Step 4: Keep Form 10-IA for Records
The law requires a copy of the certificate to be furnished with the return. On the e-filing portal, the 80DD schedule asks for the certificate details (such as the Form 10-IA acknowledgement number and UDID, where applicable). Keep the original certificate on record in case the CPC or assessing officer raises a query.
Common Scenarios
Scenario 1: Parent with Locomotor Disability
Suresh is salaried with a gross total income of Rs 10,00,000 under the old regime. His mother has 50% locomotor disability certified by the district civil surgeon via Form 10-IA. She is wholly dependent on him.
- Section 80DD deduction: Rs 75,000 (disability of 40% or more but below 80%)
- Taxable income after this deduction (along with other Chapter VI-A deductions): Rs 10,00,000 minus Rs 75,000 = Rs 9,25,000 (plus any other deductions like 80C, 80D)
Scenario 2: Child with Autism Spectrum Disorder (Severe)
Priya's 12-year-old son has been certified with 85% disability due to autism spectrum disorder. The Form 10-IA was issued by a paediatric neurologist at a government hospital.
- Section 80DD deduction: Rs 1,25,000 (severe disability, 80%+)
- This is a flat deduction. Even if Priya spends Rs 3,00,000 annually on therapy and special education, the deduction remains Rs 1,25,000.
Scenario 3: Sibling with Intellectual Disability
Rahul supports his adult brother who has 60% intellectual disability. His brother does not file an ITR and has no independent income. Rahul can claim Section 80DD for Rs 75,000.
If Rahul's brother were to start filing his own ITR and claim Section 80U for the same disability, Rahul would lose the ability to claim Section 80DD for that brother.
Insurance Policy for Disabled Dependent
Section 80DD also covers the premium paid on an insurance policy that:
- Is taken specifically for the maintenance of the disabled dependent
- Provides for payment to the dependent after the death of the taxpayer or when the taxpayer reaches age 60
The premium amount is included within the flat deduction limit (Rs 75,000 or Rs 1,25,000). It does not add to the limit.
If you have paid Rs 20,000 as a premium for such a policy and Rs 50,000 on medical care, your total deduction remains Rs 75,000 (not Rs 70,000 or Rs 95,000).
What Happens if the Dependent Dies?
Section 80DD(3) deals with the insurance route. If the disabled dependent dies before the individual (or HUF member) in whose name the scheme was taken, the amount paid or deposited under the scheme is deemed to be the income of the taxpayer in the year it is received back, and is taxed then. This does not apply to amounts already received by the dependent as annuity or lump sum after the taxpayer reached 60 and stopped paying into the scheme.
Section Number Under Income Tax Act 2025
Section 80DD of the Income Tax Act 1961 corresponds to Section 127 of the Income Tax Act 2025, which applies from April 1, 2026 (tax year 2026-27). Section 127 keeps the Rs 75,000 and Rs 1,25,000 amounts, the dependent definition, the LIC/insurer scheme route, the certificate requirement and the bar on claiming for a dependent who claims the self-disability deduction (Section 154 of the 2025 Act, the counterpart of Section 80U). Returns for AY 2026-27 (FY 2025-26) still use Section 80DD. Returns for tax year 2026-27 onward will reference Section 127.
For a complete section mapping, see the Income Tax Act 2025 section mapping guide.
Checklist Before Filing
- Valid Form 10-IA covering AY 2026-27
- Dependent qualifies (spouse, child, parent, sibling, or HUF member)
- Disability is 40% or above (certified)
- You are filing under the old tax regime
- No other family member is claiming Section 80U for the same dependent
- Schedule VI-A in ITR correctly filled with Rs 75,000 or Rs 1,25,000
Source: Section 80DD, Income Tax Act 1961 (as amended by the Finance Act 2025); Section 127 and Section 154, Income Tax Act 2025; Rule 11A and Form 10-IA, Income Tax Rules 1962 (incometaxindia.gov.in); Rights of Persons with Disabilities Act 2016 (RPwD Act). All deduction limits and disability thresholds verified against the Act text in October 2026.
