Tax Relief: Sections 80U, 80DD and 80DDB

How Indian income tax law gives fixed deductions to taxpayers with disabilities and to families supporting a dependant with a disability.

Indian income tax law has long offered special deductions linked to disability. They are best known by their section numbers under the Income-tax Act, 1961.

Section 80U: for the taxpayer with a disability

A resident individual who has a certified disability can claim a fixed deduction from taxable income:

75,000 rupees for a disability of 40 percent or more.
1,25,000 rupees for a severe disability of 80 percent or more.

The deduction is fixed. You do not need to show any bills.

Section 80DD: for a family member supporting a dependant

A resident taxpayer who supports a dependant with a disability, such as a child, spouse, parent or sibling, can claim:

75,000 rupees if the dependant has a disability of 40 percent or more.
1,25,000 rupees for severe disability of 80 percent or more.

This covers spending on the dependant’s medical treatment, training, rehabilitation or an insurance policy for their care. It cannot be claimed if the dependant also claims 80U for themselves.

Section 80DDB: treatment of specified diseases

This allows a deduction for treatment of certain serious illnesses, such as some neurological diseases, cancer and chronic kidney failure: up to 40,000 rupees, or 1,00,000 rupees for senior citizens.

The catch: tax regimes

Since 2023, the new tax regime has been the default. It has lower rates but does not allow most deductions, including 80U and 80DD. Taxpayers must compare both regimes to see which leaves them better off. For many people with moderate incomes, the new regime’s higher basic exemption may already mean little or no tax.

A new law

The Income-tax Act, 2025 replaced the 1961 law from April 2026 and renumbered many sections. People still widely use the familiar names, but check the current section numbers and rules each year, or ask a tax professional.

Comparing the regimes

A parent earns 14 lakh rupees a year and supports a son with severe autism. Under the old regime, they can claim 1,25,000 rupees under 80DD, plus other deductions such as 80C. They should calculate their tax under both regimes and pick the one with the lower bill.

Thinking disability deductions apply automatically

They must be claimed in the tax return, backed by a valid certificate, and are only available under the old regime.

Key takeaways

80U gives a fixed deduction to taxpayers with disabilities: 75,000 or 1,25,000 rupees.
80DD gives the same amounts to people supporting a dependant with a disability.
80DDB covers treatment of specified serious diseases.
These deductions are generally not available in the new tax regime, so compare both.