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    People with disability and those who support them

    Disabled taxpayers and families supporting a disabled dependant, claiming an under-used deduction stack against the extra costs they carry.

    India gives a flat disability deduction stack, all in the old regime. Section 80U gives a disabled taxpayer a flat Rs 75,000 (Rs 1,25,000 for severe disability), claimed directly with no expense proof. Section 80DD gives a similar flat amount to someone supporting a disabled dependant. Section 80DDB gives up to Rs 40,000 (Rs 1,00,000 for a senior) for specified-illness treatment, and since 2015 needs only a specialist prescription from any hospital, government or private, with no Form 10-I.

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    These deductions are widely under-claimed, partly because the rules are misunderstood. 80U and 80DD are flat allowances that need a disability certificate but no bills; 80DDB is expense-based but no longer needs a government hospital. The Rights of Persons with Disabilities Act 2016 recognises 21 categories, including autism and specific learning disabilities. This page sets out the stack plainly, who claims what, and the certification you need.

    Section 80U (for yourself) and 80DD (for a dependant)

    If you have a disability certified at 40% or more, Section 80U gives you a flat deduction of Rs 75,000, rising to Rs 1,25,000 for severe disability (80% or more), claimed directly with no need to prove expenses. If instead you support a disabled dependant (spouse, child, parent or sibling), Section 80DD gives you the same flat amounts, plus relief for contributions to an approved maintenance scheme. You cannot claim both 80U and 80DD for the same person, the disabled person claims 80U, or a supporter claims 80DD, not both. Both need Form 10-IA certification.

    80U gives the disabled taxpayer a flat Rs 75,000 (Rs 1,25,000 severe); 80DD gives a supporter the same flat amount for a disabled dependant; not both for the same person. (Income-tax Act 1961 ss.80U/80DD (2025 Act ss.154/127); RPwD Act 2016; Form 10-IA)

    Section 80DDB (specified-illness treatment)

    Section 80DDB gives a deduction for the cost of treating a specified serious illness (certain cancers, chronic renal failure, Parkinson's, motor-neuron disease and others) for yourself or a dependant: up to Rs 40,000, or Rs 1,00,000 for a senior citizen, net of any reimbursement. Since the 2015 amendment to Rule 11DD, you need only a prescription from a relevant specialist, in any hospital, government or private, and the old Form 10-I proforma was scrapped. Keep the prescription and bills.

    80DDB allows Rs 40,000 (Rs 1,00,000 senior) for specified-illness treatment on a specialist prescription from any hospital; no Form 10-I since 2015. (Income-tax Act 1961 s.80DDB (2025 Act s.128); Rule 11DD (amended 2015))

    Old regime, but the new regime may still win

    The whole disability stack sits in the old regime. So a disabled taxpayer with high deductions may prefer the old regime, but for lower incomes the new regime's Rs 12 lakh tax-free band can still produce a lower total tax even without these deductions. Run both. Note that ADHD and dyspraxia are harder to get certified at 40% than autism or specific learning disabilities, so check eligibility with a professional before relying on 80U.

    The disability deductions are old-regime only; compare against the new regime's Rs 12 lakh tax-free band for lower incomes. (Income-tax Act 1961 s.115BAC (regime mechanics) (2025 Act ss.199-205))

    Support schemes and tax treatment

    Section 80U (disabled taxpayer)

    Eligibility: 40%+ certified disability (RPwD 2016); old regime

    Tax treatment: Flat Rs 75,000 (Rs 1,25,000 severe)

    Flat deduction for the disabled taxpayer. (s.80U / 2025 Act s.154)

    Section 80DD (supporter of a dependant)

    Eligibility: Supporting a disabled dependant; old regime

    Tax treatment: Flat Rs 75,000 (Rs 1,25,000 severe) + maintenance-scheme relief

    Section 80DDB (specified illness)

    Eligibility: Treatment of a notified illness, self or dependant

    Tax treatment: Up to Rs 40,000 (Rs 1,00,000 senior), net of reimbursement; specialist prescription, any hospital

    Allowable expenses in context

    80U and 80DD are flat deductions that need a disability certificate (Form 10-IA) but no expense bills. 80DDB is expense-based: keep the specialist's prescription (from any hospital since 2015) and the treatment bills, and reduce the claim by any insurance reimbursement. All three are old-regime only. A UDID card is useful identification but the disability certificate is what supports the claim.

    Worked example

    Anand — Coimbatore, TN

    self-employed designer with a certified 50% disability, supporting a parent with Parkinson's (2026-27)

    Anand has a 50% certified disability and pays for his father's Parkinson's treatment (a specified illness). His father is a senior citizen.

    In the old regime, Anand claims Section 80U of Rs 75,000 for his own disability (flat, no bills), and Section 80DDB of up to Rs 1,00,000 for his father's Parkinson's treatment (senior limit, net of reimbursement, on a specialist prescription from any hospital). That is up to Rs 1,75,000 of deductions before his other 80C and 80D claims. He compares the old-regime total against the new regime's Rs 12 lakh tax-free band to confirm which is lower for his income.

    Frequently asked questions

    Do I need to prove my expenses for 80U?+
    No. Section 80U (and 80DD for a dependant) is a flat deduction, Rs 75,000, or Rs 1,25,000 for severe disability, claimed on the strength of a disability certificate (Form 10-IA), with no need to show actual expenses. It recognises the extra invisible cost of disability rather than reimbursing specific bills.
    Does 80DDB still need a government hospital certificate?+
    No, not since 2015. Rule 11DD was amended so a prescription from a relevant specialist in any hospital, government or private, is sufficient, and the old Form 10-I proforma was scrapped. Keep the prescription and the treatment bills, and reduce the claim by any insurance reimbursement received.
    Can both the disabled person and a family member claim?+
    No, not for the same person. Either the disabled taxpayer claims Section 80U for themselves, or a supporting family member claims Section 80DD for them as a dependant, but not both for the same individual. A separate dependant with a specified illness can support an 80DDB claim by the person paying for treatment.
    Are these deductions available in the new regime?+
    No. The disability stack (80U, 80DD, 80DDB) is old-regime only. A disabled taxpayer with substantial deductions may prefer the old regime, but for lower incomes the new regime's Rs 12 lakh tax-free band can still give a lower total tax even without these deductions. Run both before choosing.

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