NOT financial advice - seek advice from a professional for your specific situation

    TaxKiln

    Disability and illness deductions (80U / 80DD / 80DDB) (80U/80DD/80DDB)

    Three separate deductions cover disability and serious illness, all old regime only. Section 80U is for a disabled individual claiming for themselves: a flat Rs 75,000 (Rs 1,25,000 for severe disability of 80% or more), regardless of what you actually spend. Section 80DD is the same flat amount for a taxpayer maintaining a dependant with a disability. Section 80DDB is different: it covers the actual cost of treating a specified illness (the Rule 11DD list, such as cancer, chronic renal failure or certain neurological conditions), up to Rs 40,000 (Rs 1,00,000 for a senior), reduced by any insurance reimbursement.

    Last reviewed:

    Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact Income Tax Department. Read our editorial scope →

    What this relief is, in plain English

    The key distinction is flat versus actual. The two disability deductions, 80U for yourself and 80DD for a dependant you support, are flat amounts: Rs 75,000, or Rs 1,25,000 where the disability is severe (80% or more). You claim the flat amount whether your actual costs were nil or several lakh, no bills required, just a valid disability certificate (Form 10-IA). The illness deduction, 80DDB, works the opposite way: it reimburses actual treatment costs for a listed serious illness, capped at Rs 40,000 (or Rs 1,00,000 if the patient is a senior), and you subtract any amount an insurer or employer paid back. All three are old-regime only, so weigh them in the regime choice. This is general information, not advice for your situation.

    How it works

    80U: a flat deduction for yourself

    A resident individual with a certified disability of 40% or more claims a flat Rs 75,000, rising to Rs 1,25,000 where the disability is severe (80% or more). It is independent of actual spending, you get the full amount regardless of what the disability costs you, on production of a valid certificate (Form 10-IA) from a prescribed medical authority.

    80DD: the same flat amount for a dependant

    Where you maintain a dependant (spouse, child, parent or sibling) with a disability, you claim the same flat Rs 75,000 or Rs 1,25,000, again independent of actual spend, covering their maintenance and medical care or a qualifying insurance scheme for them. 80U (claimed by the disabled person) and 80DD (claimed by a carer for that same person) cannot both be claimed for the same individual.

    80DDB: actual cost of a specified illness

    This covers the actual cost of treating a specified illness on the Rule 11DD list (including malignant cancers, chronic renal failure, full-blown AIDS, certain neurological conditions and specified haematological disorders), for yourself or a dependant. The deduction is the amount spent, capped at Rs 40,000 (Rs 1,00,000 if the patient is a senior citizen), reduced by any insurance or employer reimbursement, and supported by a specialist's prescription.

    Who qualifies

    Interactions with other reliefs

    80U vs 80DD

    Mutually exclusive for the same person: the disabled individual claims 80U, or a carer claims 80DD for them, not both

    Section 80DDB

    Separate from 80U/80DD and can be claimed alongside them (different basis, actual cost of illness)

    Section 80D

    Health-insurance premium (80D) is separate from illness-treatment cost (80DDB); both can apply

    Common mistakes + audit triggers

    Worked example

    Vikram, Jaipur - self-employed individual with a certified 80% disability, also funding a parent's cancer treatment (2026-27)

    Vikram has a certified severe disability (80%), and during the year pays Rs 1,20,000 towards his senior father's cancer treatment, of which an insurer reimburses Rs 30,000.

    Calculation: Under the old regime, Vikram claims a flat Rs 1,25,000 under Section 80U for his own severe disability, with no need to prove any spend, on his Form 10-IA certificate. Separately, for his father's cancer (a Rule 11DD specified illness, father a senior), he claims under Section 80DDB the actual cost capped at Rs 1,00,000, reduced by the Rs 30,000 reimbursement, so Rs 70,000. Total relief Rs 1,95,000. He confirms the old regime beats the new regime for his income before relying on it.

    Statute reference: Income-tax Act 2025 ss.127-128 + s.154 (Income-tax Act 1961 ss.80DD/80DDB/80U) s.80U (self), s.80DD (dependant), s.80DDB (specified illness, Rule 11DD); Form 10-IA disability certificate. Source / notes: Year-of-Act note: all three are old-regime only; not available under the new regime.

    Frequently asked questions

    Do I need to prove my spending for the disability deduction?+
    No. Sections 80U (for yourself) and 80DD (for a dependant) are flat deductions: Rs 75,000, or Rs 1,25,000 for severe disability (80% or more), claimed regardless of what you actually spent. You need a valid disability certificate (Form 10-IA) from a prescribed authority, but not bills. The illness deduction 80DDB is different, it is based on actual cost.
    What is the difference between 80DD and 80DDB?+
    80DD is a flat deduction (Rs 75,000 or Rs 1,25,000) for maintaining a dependant with a certified disability, independent of spend. 80DDB reimburses the actual cost of treating a specified illness (the Rule 11DD list) for yourself or a dependant, capped at Rs 40,000 (Rs 1,00,000 for a senior), less any reimbursement. One is disability and flat; the other is illness and actual-cost.
    Which illnesses qualify for 80DDB?+
    Those on the Rule 11DD list, including malignant cancers, chronic renal failure, full-blown AIDS, specified neurological conditions (such as dementia, Parkinson's disease and motor neuron disease at 40% or more), and certain haematological disorders like thalassemia and haemophilia. You need a prescription from the relevant specialist, and you deduct the actual cost (net of reimbursement) up to the cap.
    Can I claim these under the new regime?+
    No. Sections 80U, 80DD and 80DDB are all old-regime only, like most Chapter VI-A deductions. So if you rely on a disability or illness deduction, weigh it against the new regime's Rs 12 lakh tax-free band when choosing your regime, for some families the old regime with these deductions is better, for others the new regime still wins.

    Last reviewed: