Table of Contents
- Updated On : January 18, 2026
Section 80U: Tax Relief for Individuals with Disability Under Income Tax Act
Fixed deduction of ₹75,000 to ₹1,25,000 for resident individuals with certified disability under OLD TAX REGIME ONLY
The Income Tax Act, 1961, provides significant tax relief for resident individuals with disabilities through Section 80U. This section allows a fixed deduction from the Gross Total Income, acknowledging the additional costs and challenges faced by persons with disabilities.
What is Section 80U?
Section 80U provides a deduction from the Gross Total Income (GTI) of a resident individual who is certified as a person with disability. This deduction falls under Chapter VI-A of the Income Tax Act.
Key Definitions:
- Gross Total Income (GTI): Total income computed under all five heads (Salaries, House Property, PGBP, Capital Gains, Other Sources), after set-off of losses
- Deduction: Amount subtracted from GTI to arrive at Total Taxable Income
- Chapter VI-A: Sections 80C to 80U listing various deductions from GTI
Purpose: To provide direct tax relief to resident taxpayers living with disabilities, offering a fixed reduction in taxable income regardless of actual medical expenses incurred.
Who Can Claim Section 80U Deduction?
- Resident Individual only (must qualify as resident under Income Tax Act)
- Individual themselves suffering from disability
- Disability certified at 40% or more
- Valid medical certificate from prescribed authority
- Must file under Old Tax Regime to claim this deduction
- Non-Resident Indians (NRIs)
- Hindu Undivided Families (HUFs)
- Companies, Firms, LLPs
- Individuals without certified disability
- Individuals claiming for dependent's disability (use Section 80DD instead)
- Individuals opting for New Tax Regime (Section 115BAC)
Fixed Deduction Amounts Under Section 80U (AY 2025-26)
Disability
For individuals with 40% to 79% disability
Severe Disability
For individuals with 80% or more disability
Defining 'Disability' and 'Severe Disability'
Disability (40% or more)
Person with 40% or more disability certified by prescribed medical authority, including:
- Blindness
- Low vision
- Leprosy-cured
- Hearing impairment
- Locomotor disability
- Mental retardation
- Mental illness
Severe Disability (80% or more)
Person with 80% or more disability OR any of these conditions:
- Multiple disabilities
- Autism
- Cerebral Palsy
- Multiple Sclerosis
- Parkinson's disease
- Severe mental retardation (certified by neurologist/civil surgeon)
Medical Certificate - Mandatory Requirement 📄
Key Distinction: Section 80U vs Section 80DD
| Feature | Section 80U | Section 80DD |
|---|---|---|
| Who Claims | Individual with disability claims for SELF | Individual/HUF claims for DEPENDENT |
| Eligible Assessee | Resident Individual only | Resident Individual or HUF |
| Deduction Basis | Fixed amount (no expense proof needed) | Fixed amount (but some eligible expense/payment must be made) |
| Amount (Disability) | ₹75,000 | ₹75,000 |
| Amount (Severe) | ₹1,25,000 | ₹1,25,000 |
| Certificate Required | For the individual claimant | For the dependent |
| Tax Regime | Old Regime ONLY | Old Regime ONLY |
⚠️ CRITICAL: Tax Regime Limitation
Section 80U deduction is ONLY AVAILABLE under the OLD TAX REGIME. If you opt for the New Tax Regime (Section 115BAC), you CANNOT claim this deduction.
What This Means for You:
- ✓ Old Tax Regime: You can claim Section 80U deduction (₹75,000 or ₹1,25,000) along with other Chapter VI-A deductions like 80C, 80D, etc.
- ✗ New Tax Regime: Lower tax rates but NO Section 80U deduction available
Should You Choose Old or New Regime?
Taxpayers with disabilities should carefully evaluate:
- Old Regime: Higher tax rates BUT you get Section 80U deduction + other deductions
- New Regime: Lower tax rates BUT NO Section 80U or most other deductions
- Recommendation: Calculate your tax liability under both regimes. If Section 80U and other deductions save you more tax than the lower rates of new regime, stick with Old Regime.
How to Claim Section 80U Deduction
Confirm Eligibility
Ensure you are a resident individual with valid medical certificate certifying disability obtained during PY 2024-25
Choose Old Tax Regime
Decide to file under Old Tax Regime (as Section 80U is NOT available in New Regime). Calculate if Old Regime with deductions is more beneficial than New Regime.
Determine Deduction Amount
Check certificate for severity: ₹75,000 (40-79% disability) or ₹1,25,000 (80%+ severe disability)
Claim in ITR (Old Regime)
In your Income Tax Return for AY 2025-26, select Old Tax Regime option and claim the applicable fixed deduction under Section 80U
Maintain Records
Keep medical certificate safely. Not required to submit with ITR, but must be produced if requested by tax authorities
Practical Examples with Tax Calculations
Case: Mr. Amit (Age 40, resident) has 70% hearing impairment certified by prescribed medical authority in PY 2024-25.
Annual Income: Salary ₹8,00,000
Tax Calculation (Old Regime):
| Gross Total Income | ₹8,00,000 |
| Less: Section 80U Deduction | (₹75,000) |
| Total Taxable Income | ₹7,25,000 |
Tax will be calculated on ₹7,25,000 instead of ₹8,00,000, resulting in significant tax savings.
Case: Ms. Priya (Age 55, resident) has 90% disability due to multiple sclerosis, certified by prescribed medical authority in PY 2024-25.
Annual Income: Salary ₹12,00,000
Tax Calculation (Old Regime):
| Gross Total Income | ₹12,00,000 |
| Less: Section 80C (assumed) | (₹1,50,000) |
| Less: Section 80U Deduction | (₹1,25,000) |
| Total Taxable Income | ₹9,25,000 |
Section 80U can be claimed in addition to other Chapter VI-A deductions like 80C, 80D, etc.
Case: Mr. Verma (Age 50, NRI - spent only 120 days in India during PY 2024-25) has 60% locomotor disability, certified by medical authority.
Reason: Section 80U is available ONLY to Resident Individuals. Despite having a valid disability certificate, Mr. Verma cannot claim this deduction as he is a non-resident for the tax year.
Case: Mrs. Geeta (Age 45, resident) has 50% disability (certified). She also incurs expenses for her dependent son who has 80% severe disability (certified).
Annual Income: Salary ₹10,00,000
Tax Calculation (Old Regime):
| Gross Total Income | ₹10,00,000 |
| Less: Section 80C (assumed) | (₹1,50,000) |
| Less: Section 80U (Self) | (₹75,000) |
| Less: Section 80DD (Son) | (₹1,25,000) |
| Total Taxable Income | ₹6,50,000 |
Both deductions can be claimed simultaneously as they are for different persons (self vs dependent) and meet independent eligibility criteria. Both require filing under Old Tax Regime.
Case: Mr. Rohit (Age 35, resident) has 65% locomotor disability (certified). He decides to file under New Tax Regime for AY 2025-26.
Annual Income: Salary ₹9,00,000
Tax Calculation (New Regime):
| Gross Total Income | ₹9,00,000 |
| Less: Section 80U | Not Available |
| Total Taxable Income | ₹9,00,000 |
| Tax calculated at New Regime rates (lower rates but no deductions) | |
Mr. Rohit should calculate his tax liability under BOTH regimes:
- Old Regime: Higher tax rates BUT ₹75,000 deduction under Section 80U
- New Regime: Lower tax rates BUT NO Section 80U deduction
For most taxpayers with disabilities and other deductions (80C, 80D, etc.), the Old Regime typically results in lower tax liability.
Important Points to Remember
| Feature | Detail |
|---|---|
| Eligible Assessee | Only Resident Individuals who suffer from disability |
| Deduction is for SELF | Disability must be of the individual claiming deduction, not a dependent |
| Deduction Amount | Fixed amount (₹75,000 or ₹1,25,000) based on severity. Not based on actual expenditure. |
| Medical Certificate | Mandatory - Valid certificate from prescribed medical authority must be kept for records |
| Form for Certificate | Form 10-IA or prescribed certificate from medical authority |
| Distinct from 80DD | Section 80U is for own disability; Section 80DD is for dependent's disability |
| Tax Regimes (CRITICAL) | Section 80U is ONLY available under OLD TAX REGIME. It is NOT available if you opt for New Tax Regime (Section 115BAC). You must file under Old Regime to claim this deduction. |
| No Expense Proof | Actual medical expenses need NOT be proven—only disability certificate required |
| Separate from 80C Limit | Has its own limits, separate from 80C (₹1.5 lakh), 80D, etc. Can be claimed in addition to other deductions. |
| Both 80U and 80DD Together | Yes, can claim both if you have disability AND support a disabled dependent (subject to meeting both conditions independently) |
| Minimum Disability % | Must be certified at least 40% or more to qualify for any deduction |
| Due Date Consideration | Old Regime choice must be made within ITR due date (usually 31st July). Cannot be changed via revised return. |
Common Mistakes to Avoid When Claiming Section 80U
Mistake 1: Filing Under New Tax Regime
Many taxpayers mistakenly opt for New Tax Regime thinking lower rates will save tax, forgetting they lose Section 80U deduction (₹75,000 to ₹1,25,000).
Solution: Always calculate tax under BOTH regimes before choosing. For most disabled taxpayers with other deductions, Old Regime is more beneficial.
Mistake 2: Not Obtaining Medical Certificate
Claiming deduction without valid medical certificate from prescribed authority or with expired certificate.
Solution: Obtain Form 10-IA certificate from Neurologist, Civil Surgeon, or notified specialist. Renew if expired.
Mistake 3: Confusing 80U with 80DD
Claiming Section 80DD (dependent's disability) instead of Section 80U (own disability) or vice versa.
Solution: Use 80U for your OWN disability. Use 80DD for dependent's (spouse/child/parent) disability.
Mistake 4: NRIs Claiming This Deduction
Non-resident Indians attempting to claim Section 80U despite residential status requirement.
Solution: Only RESIDENT individuals can claim. Check your residential status as per Section 6 of Income Tax Act.
Mistake 5: Trying to Claim Actual Expenses
Maintaining bills and trying to claim more than the fixed deduction based on actual medical expenses.
Solution: Section 80U is a FIXED deduction (₹75,000 or ₹1,25,000). Actual expenses are irrelevant. No bills needed.
Mistake 6: Disability Below 40%
Attempting to claim deduction with disability certificate showing less than 40% disability.
Solution: Minimum 40% disability is required. If below 40%, unfortunately no deduction is available under Section 80U.
Frequently Asked Questions (FAQs)
Q1: Can I claim Section 80U if I'm an NRI with a disability?
Answer: No. Section 80U is available ONLY to Resident Individuals. If you are a Non-Resident Indian (NRI) or RNOR for the tax year, you cannot claim this deduction regardless of your disability status.
Q2: Is Section 80U available under the New Tax Regime?
Answer: No. Section 80U deduction is ONLY available under the Old Tax Regime. If you opt for the New Tax Regime (Section 115BAC), you cannot claim this deduction. You must compare tax liability under both regimes to decide which is more beneficial.
Q3: Do I need to submit medical bills to claim Section 80U?
Answer: No. Section 80U provides a fixed deduction (₹75,000 or ₹1,25,000) and does NOT require proof of actual medical expenses. You only need a valid disability certificate from a prescribed medical authority.
Q4: Can I claim both Section 80U and Section 80DD together?
Answer: Yes, if you meet the eligibility for both independently. For example, if you have a disability yourself (claim 80U) AND you support a disabled dependent like a child or parent (claim 80DD), you can claim both deductions. However, both require filing under Old Tax Regime.
Q5: What is Form 10-IA and where do I get it?
Answer: Form 10-IA is the prescribed format for disability certificate required under Section 80U. You can obtain it from a prescribed medical authority such as a Neurologist, Civil Surgeon, or specialist doctor notified by the Central Government. The form certifies your disability type and percentage.
Q6: My disability certificate shows 38% disability. Can I claim Section 80U?
Answer: No. The minimum disability required is 40% to qualify for Section 80U deduction. If your certified disability is below 40%, you are not eligible for this deduction.
Q7: Can an HUF (Hindu Undivided Family) claim Section 80U for a disabled member?
Answer: No. Section 80U is available only to Resident Individuals. HUFs cannot claim Section 80U. However, an HUF can claim Section 80DD for a disabled dependent member.
Q8: Does my disability certificate need to be renewed every year?
Answer: It depends on the certificate. Some disability certificates are issued for a specific period and require renewal, while others (for permanent disabilities) may be valid indefinitely. Check your certificate for any expiry date. If expired or expiring, obtain a fresh certificate from the prescribed medical authority.
Q9: Can I claim Section 80U for my disabled child?
Answer: No. Section 80U is for your OWN disability only. For claiming deduction related to your disabled child's expenses, you should use Section 80DD, which covers expenses for disabled dependents.
Q10: If I choose Old Tax Regime to claim 80U, can I change to New Regime next year?
Answer: Yes. The choice of tax regime is made annually. Each year when filing your ITR, you can choose between Old and New Tax Regime based on which is more beneficial. However, the choice for a particular year must be made within the ITR due date and cannot be changed via revised return.
Conclusion: Making the Most of Section 80U Benefits
Section 80U provides valuable and direct tax relief to resident individuals living with disabilities by allowing a fixed deduction of ₹75,000 or ₹1,25,000 from Gross Total Income. This deduction acknowledges the unique challenges and additional costs faced by persons with disabilities.
Key Takeaways:
- ✓ Fixed deduction based on disability severity (40-79%: ₹75,000 | 80%+: ₹1,25,000)
- ✓ No expense proof required - only valid medical certificate needed
- ✓ Only for Resident Individuals - NRIs, HUFs, companies cannot claim
- ✓ For own disability only - use Section 80DD for dependent's disability
- ✓ Mandatory Form 10-IA certificate from prescribed medical authority
- ✗ NOT available in New Tax Regime - must file under Old Tax Regime
- ✓ Can be claimed with other deductions like 80C, 80D, 80DD simultaneously
- ✓ Separate from 80C limit - doesn't count towards ₹1.5 lakh cap
Important Advice for Taxpayers with Disabilities:
Always compare your tax liability under both Old and New Tax Regimes before filing your ITR. For most taxpayers with disabilities who have other deductions (80C investments, 80D health insurance, etc.), the Old Tax Regime with Section 80U deduction typically results in lower tax liability despite higher tax rates.
Use online tax calculators or consult a tax professional to determine which regime is more beneficial for your specific financial situation.
Document Checklist for Section 80U Claim
Need Expert Guidance on Section 80U or Tax Planning?
For accurate tax planning, proper certification of disability, understanding eligibility criteria, and choosing the right tax regime, consulting a qualified CA or Tax Lawyer is strongly recommended for individuals with disabilities.
💬 Consult Our Tax Experts on WhatsAppGet personalized assistance for Section 80U claims, disability tax benefits, and regime selection strategy
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FAQs on Section 80U
What is Section 80U?
Section 80U provides income tax deduction for resident individuals with disabilities. The deduction is ₹75,000 for normal disability and ₹1,25,000 for severe disability.
Who is eligible for 80U deduction?
Only resident individuals certified by a medical authority as having at least 40% disability are eligible under Section 80U.
What is considered as severe disability?
Severe disability refers to a condition where the disability is 80% or more, such as multiple disabilities, autism, or cerebral palsy.
How much deduction is allowed under 80U?
₹75,000 for normal disability (≥40%) and ₹1,25,000 for severe disability (≥80%). This is a flat deduction from taxable income.
Is a medical certificate required to claim 80U?
Yes. A medical certificate issued by a recognized medical authority in Form 10-IA must be furnished for claiming the deduction.
Can dependents claim deduction under 80U?
No. Only the disabled person themselves can claim the 80U deduction. For dependents, deduction can be claimed under Section 80DD.
Is 80U available under the New Tax Regime?
No. Section 80U deduction is not available if you opt for the New Tax Regime under Section 115BAC.
How often should the disability certificate be renewed?
It depends on the certificate's validity. A permanent disability certificate need not be renewed. Temporary certificates must be renewed as specified.
Can NRIs claim 80U deduction?
No. The deduction under Section 80U is available only to resident individuals.
Where do I claim Section 80U in the ITR?
Claim the deduction under 'Deductions under Chapter VI-A' in the ITR form by entering the eligible amount under Section 80U.