Question 1

What is Section 80U and how much deduction can I claim?

Accepted Answer

Section 80U of the Income Tax Act provides a flat tax deduction for resident individuals with certified disabilities. The deduction is Rs 75,000 for disability of 40% to 79%, and Rs 1,25,000 for severe disability of 80% or more. This is a flat deduction — no actual expenditure proof is needed. You only need a medical certificate in Form 10-IA from a government hospital. Available only under the old tax regime for FY 2025-26.

Question 2

What is the difference between Section 80U and Section 80DD?

Accepted Answer

Section 80U is for the taxpayer who is personally disabled — the deduction is claimed by the disabled person themselves. Section 80DD is for a taxpayer who has a disabled DEPENDENT (spouse, children, parents, siblings). Both sections provide the same deduction amounts: Rs 75,000 for 40-79% disability and Rs 1,25,000 for 80%+ severe disability. Both can be claimed simultaneously if the taxpayer is disabled AND has a disabled dependent. Both require Form 10-IA medical certificate.

Question 3

What disabilities qualify under Section 80U?

Accepted Answer

Section 80U recognizes disabilities as defined under the Rights of Persons with Disabilities (RPwD) Act, 2016. These include: blindness, low vision, leprosy-cured, hearing impairment, locomotor disability, intellectual disability, mental illness, autism spectrum disorder, cerebral palsy, muscular dystrophy, chronic neurological conditions, blood disorders (thalassaemia, haemophilia, sickle cell disease), multiple sclerosis, speech and language disability, specific learning disabilities, acid attack victims, Parkinson's disease, dwarfism, and multiple disabilities. A minimum of 40% disability is required.

Question 4

Is Section 80U available under the new tax regime?

Accepted Answer

No. Section 80U deduction is NOT available under the new tax regime (Section 115BAC). The new regime provides lower slab rates but eliminates most Chapter VI-A deductions including 80U and 80DD. To claim the disability deduction, you must file under the old tax regime. Note that transport allowance for blind/orthopedically handicapped persons (Rs 3,200/month under Section 10(14)) IS available under both regimes as it is an exemption, not a deduction.

Question 5

What is Form 10-IA and how do I get it?

Accepted Answer

Form 10-IA is the medical certificate required to claim deductions under Sections 80U and 80DD. It must be issued by a prescribed medical authority — typically a neurologist, civil surgeon, or Chief Medical Officer (CMO) of a government hospital. The form certifies the type and percentage of disability. From AY 2025-26, the certificate acknowledgment number is mandatory when filing your ITR. The certificate must be obtained before filing your return and kept for at least 6 years.

Parameter	Detail
Deduction (40-79%)	&rupee;75,000 (flat)
Deduction (80%+ severe)	&rupee;1,25,000 (flat)
Type	Flat deduction — no expenditure proof needed
For whom	Taxpayer themselves (self only)
For dependent	Use Section 80DD (same amounts)
Certificate	Form 10-IA from govt hospital
Tax regime	Old regime only (not under 115BAC)

#	Disability	Transport Allowance
1	Blindness	Yes
2	Low Vision	No
3	Leprosy-Cured	No
4	Hearing Impairment	No
5	Locomotor Disability	Yes
6	Intellectual Disability	No
7	Mental Illness	No
8	Autism Spectrum Disorder	No
9	Cerebral Palsy	No
10	Muscular Dystrophy	No
11	Chronic Neurological Conditions	No
12	Blood Disorder	No
13	Multiple Sclerosis	No
14	Speech & Language Disability	No
15	Specific Learning Disabilities	No
16	Acid Attack Victim	No
17	Parkinson's Disease	No
18	Dwarfism	No
19	Multiple Disabilities	No

Feature	Section 80U	Section 80DD
For whom	Self (taxpayer)	Dependent (spouse, child, parent, sibling)
Deduction (40-79%)	&rupee;75,000	&rupee;75,000
Deduction (80%+)	&rupee;1,25,000	&rupee;1,25,000
Type	Flat (no expenditure proof)	Flat (covers maintenance & medical treatment)
Can claim both?	Yes — if you are disabled AND have a disabled dependent
Certificate	Form 10-IA from govt hospital (acknowledgment number mandatory from AY 2025-26)

80U Disability Deduction Calculator India — FY 2025-26

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80U Deduction tab

80U vs 80DD tab

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The Formula

Worked Example

Amit — 65% locomotor disability, earning &rupee;10L

Step 1: Determine disability category

Step 2: Calculate tax saving

Step 3: Transport allowance

Section 80U at a Glance (FY 2025-26)

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