How much tax deduction can a disabled person claim under Section 80U? A resident individual with at least 40% disability can claim a flat deduction of Rs 75,000. If the disability is 80% or more (classified as severe disability), the deduction increases to Rs 1,25,000. No bills or expense receipts are required. The only document needed is a disability certificate from a prescribed medical authority (in Form 10-IA for autism, cerebral palsy and multiple disabilities).
Who Can Claim Section 80U?
Section 80U is available to a resident individual who suffers from a disability as defined under the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, or the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999.
Three conditions must be met:
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Residency: You must be a resident of India for the financial year (a resident but not ordinarily resident individual also qualifies). Non-residents cannot claim this deduction.
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Minimum 40% disability: The disability must be certified at 40% or more by the relevant medical authority.
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Valid certificate: You must hold a current disability certificate from the medical authority. If the medical authority has specified a reassessment date and that date has passed without renewal, the deduction lapses until a fresh certificate is obtained.
This is a personal deduction. If you are not disabled yourself but have a disabled spouse, child, parent, or sibling, the correct section is 80DD (for dependent's disability). Section 80U is strictly for the taxpayer's own disability.
Covered Disabilities
Section 80U covers the following disabilities, as defined in the PwD Act 1995 and expanded under the Rights of Persons with Disabilities (RPwD) Act, 2016:
Blindness means total absence of sight, or where corrected visual acuity in the better eye is less than 6/60 on the Snellen chart, or where the field of vision is limited to 20 degrees or worse.
Low vision means significant visual impairment that cannot be fully corrected with standard lenses but where some functional vision remains. The minimum threshold is 40%.
Hearing impairment covers hearing loss of 60 decibels or more in the better ear in the conversational range of frequencies.
Locomotor disability refers to restricted movement of the limbs due to disability of bones, joints, or muscles. This includes conditions like polio after-effects, amputation, muscular dystrophy, and spinal cord injuries.
Cerebral palsy, autism, and multiple disabilities are covered through the National Trust Act 1999. They qualify for the higher Rs 1,25,000 deduction when certified as severe disability (80% or more); otherwise the Rs 75,000 deduction applies.
Deduction Amounts
Tax Rate Chart
Section 80U Deduction Amounts
Flat deduction based on disability percentage
Below 40% disability
No deduction available
40% to 79% disability
General disability category
80% or more (severe)
Any covered disability, including autism, cerebral palsy or multiple disabilities, certified at 80% or more
Source: Section 80U, Income Tax Act 1961
The deduction is a fixed amount. It does not vary based on actual expenses incurred on treatment, rehabilitation, or medical aids. Whether you spend Rs 500 or Rs 5 lakh on managing your disability, the deduction is the same flat figure.
This is different from Section 80DDB (specified diseases), where the deduction is based on actual expenditure up to a cap. Under 80U, you do not need to submit any bills, receipts, or proof of medical expenditure. The disability certificate is the sole supporting document.
Form 10-IA: The Disability Certificate
Under Rule 11A, the certificate for autism, cerebral palsy and multiple disabilities is issued in Form 10-IA by a neurologist with an MD in Neurology (a paediatric neurologist for children) or a Civil Surgeon or Chief Medical Officer of a government hospital. 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, Section 80U deduction cannot be claimed, and Section 80U(2) requires a copy to be furnished with the return.
For disabilities like blindness, amputation, or cured leprosy where the condition is permanent and non-progressive, the certificate typically does not require renewal. For conditions that may improve or worsen (certain locomotor disabilities, mental illness), the medical authority may specify a reassessment date.
Section 80U vs 80DD vs 80DDB
These three sections are commonly confused. They serve entirely different purposes:
Can you claim both 80U and 80DD? Yes, if you have a personal disability (80U) and also have a disabled dependent such as a child or sibling (80DD). The two sections cover different people. For example, a visually impaired taxpayer (claiming 80U for self) who also has a child with cerebral palsy (claiming 80DD for the child) can claim both deductions in the same return.
Can you claim 80U and 80DDB together? Yes. Section 80U is for the disability itself (flat deduction). Section 80DDB is for actual medical treatment costs of specified diseases. They address different needs and are not mutually exclusive, provided the conditions of each section are independently satisfied. See the Section 80DDB guide for the list of covered diseases.
Old Regime vs New Regime
Section 80U falls under Chapter VI-A deductions. These deductions are available only under the old tax regime.
If you have opted for the new tax regime (default from FY 2023-24 under Section 115BAC), you cannot claim Section 80U. Under the new regime, salaried taxpayers keep the Rs 75,000 standard deduction (which is not a Chapter VI-A deduction), and the only Chapter VI-A deductions allowed are Sections 80CCD(2), 80CCH and 80JJAA.
For many taxpayers with disability, the old regime can be significantly more beneficial because it allows stacking of 80U with other deductions like 80C (Rs 1.5 lakh), 80D (health insurance), and 80DD (if applicable). Use the old vs new regime comparison to check which regime works better for your specific income and deduction profile.
How to Claim Section 80U in Your ITR
The deduction appears in Schedule VI-A of all ITR forms. If you are a salaried individual with no other income, you will likely use ITR 1 or ITR 2. If you have business or professional income, ITR 3 or ITR 4 applies.
Worked Example
Scenario: Rajesh is a salaried professional in Hyderabad earning Rs 9,00,000 per year. He has a locomotor disability certified at 55% (general disability, not severe). He has invested Rs 1,50,000 under Section 80C and pays Rs 18,000 for health insurance under Section 80D. He files under the old regime.
Without Section 80U, Rajesh's taxable income would be Rs 6,82,000 (Rs 9,00,000 minus the Rs 50,000 standard deduction, Rs 1,50,000 under 80C and Rs 18,000 under 80D). The Rs 75,000 deduction brings it to Rs 6,07,000. Both figures sit in the 20% old regime slab, so the saving is Rs 15,000 plus 4% cess, or Rs 15,600.
For a taxpayer with severe disability (80%+), the Rs 1,25,000 deduction saves Rs 26,000 at the 20% slab or Rs 39,000 at the 30% slab, including 4% cess.
Common Mistakes to Watch
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Claiming under the new regime: Section 80U does not apply under the new tax regime. If you file under the new regime by default and forget to opt out, you lose this deduction entirely.
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Expired certificate: If your disability certificate specifies a reassessment date and it has lapsed, the AO can disallow the deduction during assessment. Renew the certificate before it expires.
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Confusing 80U with 80DD: If your spouse or child has the disability (not you), the correct section is 80DD, not 80U. Filing under the wrong section can lead to the deduction being disallowed.
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Claiming actual expenses instead of the flat amount: Some taxpayers try to claim actual medical expenses under 80U. This is incorrect. Section 80U is a fixed deduction (Rs 75,000 or Rs 1,25,000), regardless of what you spend. For actual medical expenses on specified diseases, use Section 80DDB.
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Not having the certificate: The e-filing portal does not ask for the certificate as an attachment, which leads some taxpayers to skip it. The law requires a copy to be furnished with the return and the certificate details to be reported. Without it, the deduction is invalid.
Source Attribution
This article's facts were verified against: Section 80U of the Income Tax Act 1961; Rule 11A of the Income Tax Rules (Form 10-IA requirements); the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995; the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999; the Rights of Persons with Disabilities Act, 2016; CBDT notifications on deduction limits; ClearTax Section 80U guide; Tax2win Section 80U guide; and the Income Tax India official website (incometaxindia.gov.in). The deduction amounts of Rs 75,000 and Rs 1,25,000 have been verified as current for AY 2026-27.
