Differently-abled taxpayers ke liye flat tax deduction — ₹75,000 (40-80% disability) ya ₹1,25,000 (80%+ severe). No expense proof. Old regime only. Resident individuals.
Blindness / Low Vision
Vision impairment with limited acuity. Includes complete blindness + partial impairment.
Hearing Impairment
Total or partial hearing loss certified by registered ENT specialist + audiologist.
Locomotor Disability
Permanent disability of one or more limbs limiting mobility. Includes paralysis, polio, amputation.
Mental Retardation / Intellectual Disability
IQ below 70 or developmental delays affecting cognitive functioning.
Mental Illness
Severe mental illness like schizophrenia, bipolar disorder, severe depression — certified by psychiatrist.
Autism Spectrum Disorder
Diagnosed by qualified medical professional. Includes Asperger's syndrome.
Cerebral Palsy
Permanent disability resulting from non-progressive brain damage in childhood.
Multiple Disabilities
Combination of two or more disabilities listed above.
Other Specified Disabilities (RPwD Act 2016)
Includes muscular dystrophy, multiple sclerosis, Parkinson's, sickle cell anemia, thalassemia, hemophilia, dwarfism etc. — expanded list under 2016 Act.
Certification by Medical Board / government hospital / specifically authorized centers. Document required for 80U claim.
| Section | For Whom | Amount |
|---|---|---|
| 80U | Individual with own disability | ₹75K / ₹1.25L flat |
| 80DD | Disabled DEPENDENT (family) | ₹75K / ₹1.25L flat |
| 80DDB | Specific disease treatment | ₹40K-1L (actual expense) |
CAN COMBINE: 80U (self) + 80DD (dependent) + 80DDB (treatment) — different scenarios. Combined disability-related deductions can be ₹3-5L for severely affected families.
Felix track karta hai aapke saare tax deductions — 80U, 80C, 80D, 80E, 80G combined. ITR-time auto-summary + Form 12BB declaration support for differently-abled taxpayers.
Download Richify — FreeSection 80U Income Tax Act ka woh provision hai jo INDIVIDUALS who themselves have a disability (40%+ certified) ko FLAT TAX DEDUCTION deta hai. KEY POINTS: (1) FOR INDIVIDUAL THEMSELVES with disability — not for caring for disabled dependent (that's Section 80DD). (2) FLAT DEDUCTION: not percentage of expense. (a) ₹75,000 PER FY for 40-80% disability. (b) ₹1,25,000 PER FY for SEVERE disability (80%+). (3) NO EXPENSE PROOF REQUIRED — flat deduction regardless of actual medical expenses. (4) RESIDENT INDIVIDUAL only — NRIs NOT eligible. (5) OLD REGIME ONLY — new regime me 80U nahi milta. (6) ELIGIBILITY based on CERTIFIED MEDICAL DISABILITY (not lifestyle/work-related). EXAMPLE: ₹10 LAKH salaried person with 50% locomotor disability. Tax on ₹10L old regime ~₹1.13L. With 80U ₹75K deduction: ₹9.25L taxable, tax ~₹1.02L. SAVING ₹11K-15K. For severe disability (80%+): ₹1.25L deduction = ₹15-23K saving at 30% slab. Combined with 80DDB (medical treatment expense) + 80D (health insurance) + 80C: significant relief for differently-abled individuals.
RPwD Act 2016 (Rights of Persons with Disabilities Act) ne ELIGIBLE CONDITIONS list expand ki. INCLUDED DISABILITIES: (1) BLINDNESS + LOW VISION. (2) HEARING IMPAIRMENT (deaf or hard of hearing). (3) LOCOMOTOR DISABILITY — limb mobility (polio, paralysis, amputation, congenital). (4) MENTAL RETARDATION / INTELLECTUAL DISABILITY — IQ < 70 or developmental delays. (5) MENTAL ILLNESS — severe (schizophrenia, bipolar disorder, severe depression, OCD). (6) AUTISM SPECTRUM DISORDER. (7) CEREBRAL PALSY. (8) MUSCULAR DYSTROPHY. (9) MULTIPLE SCLEROSIS. (10) PARKINSON'S DISEASE. (11) HEMOPHILIA. (12) THALASSEMIA. (13) SICKLE CELL ANEMIA. (14) DWARFISM. (15) MULTIPLE DISABILITIES (combination of 2 or more). DOCUMENTATION: medical certificate from licensed medical authority specifying disability + percentage. Forms vary by disability type. CERTIFIED PERCENTAGE thresholds: 40%+ for ₹75K deduction, 80%+ for ₹1.25L SEVERE disability deduction. Certificate validity: typically 5 years (renewable). MEDICAL AUTHORITIES: government hospitals + medical colleges + specifically authorized private centers.
SEVERE DISABILITY (80%+) qualification for ₹1.25L deduction: (1) CERTIFIED MEDICAL ASSESSMENT by Medical Board or specialized medical authority. (2) DISABILITY ASSESSMENT GUIDELINES under RPwD Act 2016 — specific criteria per disability type: (a) BLINDNESS: <6/60 vision both eyes + central field <10°. (b) HEARING: total hearing loss + speech ability impaired. (c) LOCOMOTOR: complete loss of function in multiple limbs. (d) MENTAL: IQ < 50 (severe mental retardation) or chronic mental illness. (e) AUTISM: severe with high support needs. (3) MEDICAL BOARD ASSESSMENT — for severe cases, board of multiple specialists evaluates. (4) PERCENTAGE CERTIFICATE: government-prescribed Form A/B issued by designated medical authority. (5) RENEWAL: typically valid 5 years; some permanent disabilities don't require renewal. PRACTICAL CONSIDERATIONS: (a) Get certified at GOVERNMENT HOSPITAL or designated medical college — most credible. (b) Multiple specialists for multiple disabilities. (c) RE-ASSESSMENT during 5-year renewal — disability percentage may change. (d) DOCUMENTATION for ITR — certificate copy maintained for 8 years (assessment window). PSYCHOSOCIAL IMPACT: severe disability often combined with other tax benefits — 80DDB (medical treatment ₹40K/₹1L), 80D (health insurance), 80C — combined ₹3-5L deductions possible.
80U CLAIM PROCESS: (1) GET DISABILITY CERTIFICATE: government hospital, medical college, or authorized center. Must specify: (a) Type of disability. (b) Disability percentage. (c) Validity period. (d) Signature + stamp of certifying medical authority. (2) FILE ITR with 80U claim: (a) ITR-1 / ITR-2 / ITR-3 (based on income source). (b) Schedule VI-A → Section 80U → enter ₹75,000 or ₹1,25,000 based on severity. (c) No additional schedules needed. (3) NO PROOF REQUIRED at ITR filing time — flat deduction. (4) RETAIN CERTIFICATE for 8-year assessment window. IT Department may request during scrutiny. (5) EMPLOYER ROUTE: Submit certificate copy with Form 12BB. Employer factors deduction into TDS calculation. Monthly take-home higher. RECORD KEEPING: (a) Original disability certificate. (b) Copy with employer. (c) Renewal records. (d) Medical board assessment papers. CERTIFICATE RENEWAL: maintain awareness of expiry. Some life-long disabilities certified permanent — no renewal needed. SCRUTINY: IT Department typically doesn't dispute flat deduction if certificate genuine + government-issued. Private medical certificates may be challenged. STRATEGIC: Get certificate WELL BEFORE FY end to claim full year benefit.
Three different DISABILITY-RELATED deductions for DIFFERENT SCENARIOS: SECTION 80U: FOR INDIVIDUAL with disability themselves. ₹75K / ₹1.25L FLAT deduction. NO expense proof. SECTION 80DD: FOR INDIVIDUAL CARING FOR DISABLED DEPENDENT (spouse, child, parent, sibling). ₹75K / ₹1.25L FLAT deduction. NO expense proof (similar structure). KEY DIFFERENCE FROM 80U: the disabled person is dependent, not the taxpayer. SECTION 80DDB: FOR INDIVIDUAL OR DEPENDENT MEDICAL TREATMENT of specific diseases. ₹40,000 (non-senior) or ₹1,00,000 (senior 60+) ACTUAL EXPENSE deduction. Diseases: cancer, AIDS, Parkinson's, dementia, hemophilia, thalassemia, motor neuron, kidney failure, neurological diseases. PROOF REQUIRED: actual medical bills + treatment receipts. CAN YOU COMBINE? YES: (a) 80U (for yourself disability) + 80DD (caring for disabled parent). (b) 80U + 80DDB (your treatment for cancer). (c) 80DD + 80DDB for dependent. EACH SECTION SEPARATE limit. EXAMPLE: Individual with 80% disability + cancer treatment + caring for disabled parent. Combined: 80U ₹1.25L + 80DDB ₹40K-1L + 80DD ₹75K-1.25L = ₹2.4L-3.5L deductions. At 30% slab: ₹75K-1.1L annual tax saving.
Section 80U OLD TAX REGIME ONLY. New regime (default from FY 2023-24): NO 80U deduction available. CHOICE FRAMEWORK FOR DIFFERENTLY-ABLED INDIVIDUALS: At ₹5-7L taxable income: New regime ZERO tax due to 87A rebate. Old regime ZERO tax due to ₹75K-1.25L 80U + ₹50K standard + ₹1.5L 80C + 87A rebate ₹12,500. NEW REGIME SIMPLER for low-mid income. At ₹10L+ income with disability: OLD REGIME wins. ₹1.25L 80U + ₹1.5L 80C + ₹25K 80D + ₹50K standard = ₹3.5L deductions. ₹10L old regime: (₹10L - ₹3.5L) × applicable slabs = ~₹1.13L tax → after 80U ~₹95K. New regime ₹10L: ~₹54K. WAIT — needs detailed calculation. Generally for income > ₹7L: combine 80U + 80C + 80D + HRA + 24b = OLD wins. CALCULATION: use Richify Income Tax Calculator FY 2026-27. SWITCHING: salaried can switch each FY via Form 12BB. Business income: only switch once via Form 10-IEA. WARNING: switching back to new regime later locks out 80U etc. permanently. Plan carefully.
Section 80U EXCLUSIVELY FOR THE INDIVIDUAL TAXPAYER themselves. NOT for caring for disabled dependents. DEPENDENTS DISABLED: Use SECTION 80DD instead. SECTION 80DD ELIGIBLE DEPENDENTS for whose care you can claim: (1) SPOUSE. (2) CHILDREN — biological or adopted. (3) PARENTS. (4) SIBLINGS. (5) IN-LAWS — depending on dependency. SAME CAPS as 80U: ₹75K (40-80% disability) / ₹1.25L (80%+ severe disability). MUST BE WHOLLY/MAINLY DEPENDENT ON YOU for support — not just relative. PROOF: same disability certificate as 80U. EXCEPT in 80DD case, certificate for DEPENDENT. EXAMPLE: Single individual with autistic child + diabetic parent. (a) 80U for self: NOT applicable (you don't have disability). (b) 80DD for autistic child: ₹75K-1.25L deduction based on disability severity. (c) 80DDB for parent diabetes treatment: actual expense up to ₹40K/₹1L senior. COMBINING WHEN YOU HAVE DISABILITY + DISABLED FAMILY MEMBER: You can claim 80U for yourself ₹1.25L + 80DD for child ₹1.25L = ₹2.5L combined disability-related deductions. Plus 80DDB for any medical treatment, plus 80C, 80D etc.
DISABILITY CERTIFICATE VALIDITY periods vary by certifying authority + disability type: (1) STANDARD: 5 YEARS validity. Most certificates issued for 5-year period. (2) PERMANENT DISABILITY: some types of permanent congenital or non-reversible disabilities (e.g., amputation, complete blindness, polio paralysis) may have PERMANENT certificate (lifelong). (3) RE-ASSESSMENT REQUIRED: progressive diseases (muscular dystrophy, multiple sclerosis, Parkinson's) require periodic re-assessment as disability may worsen. (4) CHILD CERTIFICATES: validity until age 18 or specific age depending on disability — then adult re-certification. RENEWAL PROCESS: (1) Visit original certifying medical authority OR equivalent. (2) Re-assessment by medical board. (3) Update IT records with new certificate. (4) NOTIFY EMPLOYER if claiming via payroll. PRACTICAL: Mark certificate expiry on calendar — typically begin renewal 3-6 months before expiry to avoid claim disruption. WHAT IF EXPIRED: You can still claim 80U based on continued disability — but disclose to AO in case of scrutiny. Best practice: maintain renewed certificate continuously. CHANGES IN PERCENTAGE: if your disability has worsened (40% to 80%+), get new certificate to qualify for HIGHER ₹1.25L severe disability deduction. Conversely, if condition improved, declare honestly.