Key Takeaways
- Section 80DD allows a flat deduction of Rs 75,000 (disability of 40% or more) or Rs 1,25,000 (severe disability of 80% or more) for maintaining a disabled dependent.
- The deduction is fixed. You claim the full amount regardless of your actual expenditure.
- Only resident individuals and HUFs can claim Section 80DD. Non-residents are not eligible.
- You must hold a valid Form 10-IA disability certificate issued by a notified government medical authority.
- Section 80DD covers dependents (spouse, children, parents, siblings). If you yourself have a disability, Section 80U is the relevant provision.
- This deduction is available only under the old tax regime. Under the new regime (Section 115BAC / Section 202 of ITA 2025), Chapter VI-A deductions other than 80CCD(2) and standard deduction are not allowed.
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 dependent must be certified disabled by a government medical authority through Form 10-IA. (Source: Section 80DD, Income Tax Act 1961; Section 127, Income Tax Act 2025; incometaxindia.gov.in)
Frequently Asked Questions
How much can I claim under Section 80DD for AY 2026-27?
Rs 75,000 if your dependent has a disability of 40% or more but less than 80%. Rs 1,25,000 if the disability is 80% or more (severe disability). The deduction is flat and does not depend on actual expenditure.
Who is considered a dependent under Section 80DD?
For an individual taxpayer: spouse, children, parents, brothers, and sisters. For an HUF: any member of the HUF. The dependent must be wholly or mainly dependent on the taxpayer for support and maintenance.
What is the difference between Section 80DD and Section 80U?
Section 80DD is for taxpayers who maintain a disabled dependent (spouse, child, parent, sibling). Section 80U is for taxpayers who themselves have a disability. Both offer the same deduction amounts (Rs 75,000 / Rs 1,25,000), but they apply to different people. You cannot claim both for the same disability.
Can I claim Section 80DD under the new tax regime?
No. Section 80DD is a Chapter VI-A deduction available only under the old tax regime. If you have opted for the new regime (Section 115BAC / Section 202 of ITA 2025), you cannot claim this deduction.
What disabilities are covered under Section 80DD?
All 21 disabilities specified under the Rights of Persons with Disabilities Act, 2016 (RPwD Act). These include autism spectrum disorder, cerebral palsy, blindness, low vision, hearing impairment, locomotor disability, intellectual disability, mental illness, muscular dystrophy, chronic neurological conditions, specific learning disabilities, multiple sclerosis, speech and language disability, thalassemia, haemophilia, sickle cell disease, multiple disabilities, acid attack victims, dwarfism, and leprosy-cured persons.
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.
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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:
| Disability Level | Minimum Disability % | Deduction Amount |
|---|---|---|
| Disability | 40% or more but less than 80% | Rs 75,000 |
| Severe disability | 80% or more | 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 of premium for an insurance policy (including LIC or any insurer approved by IRDAI) that provides for the maintenance of the disabled dependent after the taxpayer's death or on reaching age 60
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
Section 80DD covers disabilities as defined under the Rights of Persons with Disabilities Act, 2016 (RPwD Act). The RPwD Act lists 21 specified disabilities:
- Blindness
- Low vision
- Hearing impairment
- Locomotor disability
- Dwarfism
- Intellectual disability
- Mental illness
- Autism spectrum disorder
- Cerebral palsy
- Muscular dystrophy
- Chronic neurological conditions
- Specific learning disabilities
- Multiple sclerosis
- Speech and language disability
- Thalassemia
- Haemophilia
- Sickle cell disease
- Multiple disabilities (including deaf-blindness)
- Acid attack victims
- Parkinson's disease
- Leprosy-cured persons
The disability percentage must be certified at 40% or above by a government medical authority.
Form 10-IA: The Disability Certificate
Form 10-IA is the certificate issued by a notified government medical authority that confirms the type and degree of disability. Without a valid Form 10-IA, 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.
You should attach a copy when filing your ITR or keep it ready if the assessing officer requests it during processing.
Section 80DD vs Section 80U vs Section 80DDB
These three sections are commonly confused. Here is how they differ:
| Feature | Section 80DD | Section 80U | Section 80DDB |
|---|---|---|---|
| Who benefits | Taxpayer maintaining a disabled dependent | Taxpayer who is personally disabled | Taxpayer who incurs medical expenses for specified diseases |
| Eligible assessees | Resident individual or HUF | Resident individual only | Resident individual or HUF |
| Deduction type | Flat (Rs 75,000 / Rs 1,25,000) | Flat (Rs 75,000 / Rs 1,25,000) | Actual expenses (up to Rs 40,000; Rs 1,00,000 for senior citizens) |
| Certificate required | Form 10-IA (disability certificate) | Form 10-IA (disability certificate) | Prescription from specialist in government hospital |
| Diseases vs disabilities | Disabilities under RPwD Act | Disabilities under RPwD Act | Specified diseases under Rule 11DD (cancer, AIDS, neurological diseases, etc.) |
| Minimum disability % | 40% | 40% | Not applicable |
| Bills required? | No | No | Yes (actual expenses must be incurred) |
You cannot claim both Section 80DD and Section 80U for the same disabled person. 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 different 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
You do not need to upload Form 10-IA while filing online. But you must keep it for your records. If the CPC or assessing officer raises a query, you will need to produce it.
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 between 40-80%)
- 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?
If the disabled dependent dies during the financial year, the deduction is not available for that year. The deduction is tied to the maintenance of a living dependent.
If the assessee (the person claiming 80DD) dies, the legal heirs cannot claim 80DD in the deceased's final return for the period after death, but the deduction for the period before death may be claimed pro-rata if the return is filed by the legal representative.
Section Number Under Income Tax Act 2025
Section 80DD of the Income Tax Act 1961 has been renumbered as Section 127 under the Income Tax Act 2025, which took effect from April 1, 2026. The substantive provisions remain unchanged. TDS returns and ITR forms for AY 2026-27 onward reference the new section numbers, but the deduction amount, eligibility, and certificate requirements are the same.
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; Section 127, Income Tax Act 2025; Rights of Persons with Disabilities Act 2016 (RPwD Act); Form 10-IA specimen and filing rules at incometaxindia.gov.in; ClearTax Section 80DD guide; Tax2win Section 80DD, 80DDB, 80U comparison; IndiaFilings Form 10-IA reference. All deduction limits and disability thresholds verified as of July 2026.
