Section 80U - Tax Deduction for Disabled Individuals

By CA Mohammed S Chokhawala

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Updated on: Jul 21st, 2025

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3 min read

Section 80U of the Income Tax Act, 1961 allows resident individuals with disability to claim a flat deduction of Rs 75,000 or Rs 1.25 lakh for severe disability from their total income. The disability has to be certified by the approved medical authorities at any time during the financial year. The taxpayers suffering from disability must submit disability certificate or Form 10-IA while filing their income tax returns. Here, we will discuss in detail how section 80U helps individuals with disability by allowing a fixed deduction to reduce their taxable income and thereby providing financial relief and security.

Deduction to Disabled individuals

Who can Claim Deduction under Section 80U?

A resident individual who has been certified as a person with a disability by the medical authority can claim the tax benefit under Section 80U. For the purpose of this section, a person with a disability is defined as a person who has at least 40% disability, certified by the medical authorities.

For the purpose of this section, disability has been defined as one of the following:

  • Blindness
  • Low vision
  • Leprosy-cured
  • Hearing impairment
  • Locomotor disability
  • Mental retardation
  • Mental illness

The section also provides a definition for a severe disability which refers to a condition where the disability is 80 percent or more of one or more disability. Severe disability includes multiple disabilities, autism and cerebral palsy.

Quantum of Deduction under Section 80U

A flat deduction of Rs.75,000 is allowed for people with disabilities and a Rs 1.25 lakh for people with severe disability.

Requirements to Claim Deductions Under Section 80U

  • There isn’t any documentation requirement apart from the certificate certifying the disability from a recognized medical authority in Form 10-IA.
  • There’s no need of producing bills for the cost incurred for the pursuance of treatment or such other expenses.
  • For making a claim under this section, one must submit the medical certificate indicating the disability together with the income tax returns as per Section 139 for the relevant AY.
  • In case the disability assessment certificate has expired, one would not be able to claim such deductions for the financial year after the expiry of certificate.
  • However, a fresh certificate would be required on expiry of validity to claim the benefits u/s section 80U.

Certificates could be obtained from the medical authorities, who could be either a neurologist with a Doctor of Medicine (MD) in Neurology (in the case of children, a paediatric neurologist with an equivalent degree) or a civil surgeon or Chief Medical Officer in a government hospital.

This deduction can be claimed only if you are opting for the old tax regime.

Note: If the disability is temporary and requires reassessment after a certain period, then the certificate’s validity starts from the assessment year relevant to the financial year during which it was issued and ends during the assessment year relevant to the financial year when the certificate expires.

Form 10-IA

 

Which Medical Authority can Issue Certificates Under Section 80U?

Medical authorities who are eligible for issuing a disability certificate can be any of the following:

  • A neurologist who has a degree of MD (Doctor of Medicine) in Neurology
  • A civil surgeon in a government hospital
  • A Chief Medical Officer in a government hospital
  • A paediatric neurologist who has a degree of MD (Doctor of Medicine) in Neurology in case of disabled children

Difference Between Section 80U and Section 80DD

Parameters

Section 80DD

Section 80U

Eligibility

  • Resident individual or
  • HUF

  • Resident individual
  • Certified with disability from an approved medical authority

Who can claim the deduction?

Taxpayer who has incurred an expenditure in medical treatment (including nursing, training and rehabilitation), or deposited a specified amount as an insurance premium for taking care of his/her dependent with disability.

Taxpayer who is himself/ herself certified with at least 40% disability by the approved medical authority.

Deduction limit

  • Rs 75,000 for person with disability
  • Rs 1.25 lakh for person with severe disability

  • Rs 75,000 for person with disability
  • Rs 1.25 lakh for person with severe disability

Dependent

Spouse, children, parents, brother, sister of the taxpayer or a member of HUF

Deduction is claimed by the individual for his own disability

Tax regime

Applicable under old tax regime only

Applicable under old tax regime only

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Frequently Asked Questions

When can an individual claim a deduction under section 80U?

A resident individual who has a prescribed disability with at least 40% disability can claim a deduction under section 80U of the Income Tax Act.

How can an individual claim the deduction under section 80U?

An individual or person with physical disabilities can claim the deduction under section 80U while reporting income in an income tax return.

Which certificate should I furnish to claim a deduction under section 80U?

You should claim a medical certificate in Form 10-IA approved by prescribed medical authority along with your income tax return for the year in which deduction is claimed.

What is the amount of deduction under section 80U?

The amount of deduction available to a disabled individual with atleast 40% disability is Rs 75,000. In the case of 80% disability, the deduction is Rs 1.25 lakh.

Can I claim deduction under section 80U and 80DD simultaneously?

No, you cannot claim deduction for both of these sections at the same time.

Do I need to submit any proof of expenses to claim section 80U deduction?

No, you don’t need to submit any proof except a medical certificate in Form 10-IA issued by approved medical authority. This section provides a flat deduction according to minimum disability percentage of 40%.
 

Which is more beneficial, Section 80U or 80DD?

As the limit of deduction available under both the sections is the same, both are equally beneficial. An individual can therefore avail of any tax benefit under any of the sections, as the case may be.  

Can a person with a temporary disability claim a deduction under Section 80U?

Yes, a temporarily disabled person can also avail tax benefit under the section provided that he furnishes with his Income Tax return, the medical certificate of disability issued by a prescribed Medical Authority from the financial year in which it was issued till the date of its expiry.

Can I claim Section 80U deduction under the new tax regime?

No, Section 80U deduction can be claimed only under the old tax regime.

Can NRIs claim deduction under Section 80U?

No, only residents are eligible to claim deduction under Section 80U.

Who can certify Form 10IA for Section 80U deduction?

Form 10IA is to be issued by a certified neurologist (MD), paediatric neurologist (MD), civil surgeon, or chief medical officer in a government hospital in order to claim deduction under Section 80U.

Is Form 10IA mandatory for claiming 80U Deduction?

Yes, in order to claim deduction under Section 80U it is mandatory to submit Form 10IA. 

What is Form 10IA?

Form 10-IA is a medical certificate format issued by the prescribed medical authority (explained above) and is furnished by the resident individual with disability of atleast 40% to avail the benefits under section 80U and resident individual/ HUF with dependent with disability to avail the benefits under section 80DD.

Can I claim income tax exemption for physically handicapped dependent?

Under section 80DD, you can claim a deduction (not exemption) of Rs 75,000 for dependent with at least 40% disability and up to Rs 1.25 lakh for dependent with 80% or more disability (severe disability) if you a resident individual/ HUF.
 

About the Author
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CA Mohammed S Chokhawala

Content Writer
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I'm a chartered accountant, well-versed in the ins and outs of income tax, GST, and keeping the books balanced. Numbers are my thing, I can sift through financial statements and tax codes with the best of them. But there's another side to me – a side that thrives on words, not figures. Read more

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