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Tax deductions are available to resident taxpayers who support a dependant with a qualifying disability or who themselves have a qualifying disability.

Section 80DD applies when the taxpayer maintains or provides treatment for a dependant with a disability. Section 80U applies when the taxpayer claiming the deduction has the disability. Both deductions require valid medical certification.

Section 80DD and Section 80U: Key Differences

Who Can Claim a Deduction Under Section 80DD?

Section 80DD can be claimed by:

• A resident individual; or
• A resident Hindu Undivided Family.

The taxpayer must have:

• Incurred expenditure on the medical treatment, nursing, training or rehabilitation of a dependant with a disability; or
• Paid or deposited an amount under an approved LIC, insurance or other eligible maintenance scheme for the benefit of the dependant.

The deduction is not available to a non-resident individual or non-resident HUF.

Who Is Treated as a Dependant?

For an individual, a dependant may be:

• Spouse
• Child
• Parent
• Brother
• Sister

For an HUF, the dependant must be a member of the HUF.

The person must be wholly or mainly dependent on the individual or HUF for support and maintenance. Grandparents, grandchildren, parents-in-law and siblings-in-law are not included merely because the taxpayer supports them, unless they qualify under another specified relationship or as an HUF member.

Deduction Amount Under Section 80DD

Severe disability generally means a certified disability of 80% or more.

The deduction does not depend on the exact expenditure incurred. For example, where the qualifying expenditure is ₹40,000 and all Section 80DD conditions are met, the deduction for an eligible disability may still be ₹75,000.

The taxpayer should retain evidence showing that qualifying maintenance, treatment, training, rehabilitation expenditure or an eligible scheme payment was incurred.

Approved Insurance and Maintenance Schemes

Section 80DD may also apply where the taxpayer pays into an approved scheme intended to provide an annuity or lump-sum benefit for the dependant.

The scheme must satisfy the statutory conditions, including nomination of:

• The dependant
• Another person acting for the dependant
• A trust receiving the amount for the dependant’s benefit

Special tax consequences may arise if the dependant dies before the taxpayer and the amount deposited under the scheme is returned to the taxpayer.

Who Can Claim a Deduction Under Section 80U?

Section 80U can be claimed by a resident individual who is certified by the prescribed medical authority as a person with a disability.

The deduction is available when the taxpayer has the disability. It cannot be claimed by an HUF, family member or another person on the taxpayer’s behalf.

• ₹75,000 for a person with disability
• ₹1,25,000 for a person with severe disability

Unlike Section 80DD, Section 80U does not require the taxpayer to prove that a particular amount was spent on treatment. The qualifying condition is the taxpayer’s disability and valid medical certification.

Disabilities Covered

The provisions cover disabilities recognised under the disability laws referred to in the Income-tax Act, including:

• Blindness
• Low vision
• Leprosy-cured condition
• Hearing impairment
• Locomotor disability
• Mental illness
• Intellectual disability
• Autism
• Cerebral palsy
• Multiple disabilities

The medical certificate should clearly state the nature and extent of the disability and whether the condition requires reassessment.

Form 10-IA and Disability Certification

A medical certificate from the prescribed medical authority is required to support a claim under Section 80DD or Section 80U.

Rule 11A specifically prescribes Form 10-IA where the person has:

• Autism
• Cerebral palsy
• Multiple disabilities

For these conditions, the medical authority may include:

• A neurologist holding an MD in Neurology
• A paediatric neurologist in the case of a child
• A Civil Surgeon or Chief Medical Officer of a government hospital

For other disabilities, Rule 11A recognises the disability certificate issued in the form prescribed under the applicable government disability-certification guidelines.

Current Electronic-Filing Requirement

The return may also require:

• Nature of disability
• Type of disability
• Relationship with the dependant
• PAN of the dependant
• Aadhaar number of the dependant
• Form 10-IA acknowledgement number
• Acknowledgement under Rule 11A(2)(ii), where applicable
• Unique Disability ID, if available
• Amount of deduction claimed

What Happens When the Certificate Expires?

A disability certificate may be permanent or may require reassessment after a specified period.

Where reassessment is required, the deduction cannot ordinarily be claimed after the certificate has expired unless:

1. The disability is reassessed;
2. A fresh certificate is obtained; and
3. The new certificate details are furnished with the return.

Do Specified Diseases Come Under Section 80DD or Section 80U?

The prescribed diseases under Rule 11DD include:

• Neurological diseases with the prescribed disability level, including dementia, dystonia musculorum deformans, motor neuron disease, ataxia, chorea, hemiballismus, aphasia and Parkinson’s disease
• Malignant cancers
• Full-blown AIDS
• Chronic renal failure
• Haemophilia
• Thalassaemia

Under Section 80DDB, the deduction is generally the lower of:

• The amount actually paid; or
• ₹40,000.

Where the patient is a senior citizen, the monetary ceiling is ₹1,00,000. Insurance receipts and employer reimbursements reduce the allowable deduction. A prescription from the prescribed medical specialist is required.

Form 10-IA should not be treated as the prescribed medical prescription for Section 80DDB.

Availability Under the Old and New Tax Regimes

Taxpayers should compare their tax liability under both regimes before choosing the old regime solely to claim these deductions.

Income-tax Act, 2025: Changes From 1 April 2026

The Income-tax Act, 2025 came into force on 1 April 2026. It applies to income arising during Tax Year 2026-27 and subsequent tax years. Returns for FY 2025-26 and AY 2026-27 continue to be governed by the Income-tax Act, 1961.

Sections 127 and 154 are not available while computing income under the default new tax regime in Section 202, because that regime generally excludes Chapter VIII deductions other than specifically permitted provisions.

How to File Form 10-IA on the Income-tax Portal

For an AY 2026-27 claim, Form 10-IA should be filed before submitting the income-tax return.

1. Log in to the Income-tax e-Filing portal.
2. Open e-File.
3. Select Income Tax Forms.
4. Select File Income Tax Forms.
5. Locate Form 10-IA under the applicable category.
6. Select the relevant assessment year.
7. Enter the medical certificate, patient and disability details.
8. Preview the form.
9. Submit and e-verify it using an available verification method.
10. Save the filing date and acknowledgement number.

The menu names and placement may change when the portal is updated.

How to Claim Section 80DD or Section 80U in myITreturn

Common Mistakes to Avoid

Documents to Retain

These documents may be required during return validation, processing, assessment or a subsequent enquiry.

Conclusion