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As per Income Tax Act
Latest deduction limits
Use our calculator to determine your eligible tax deduction under Section 80U for individuals with disabilities. Get accurate calculations based on your disability percentage and residency status.
Section 80U deduction is available only to resident individuals with a disability, not to HUFs or non-residents.
Section 80U of the Income Tax Act allows a resident individual who suffers from a disability to claim a deduction. This is different from Section 80DD, which is for those supporting dependents with disability.
Blindness, low vision, hearing impairment, locomotor disability, mental retardation, mental illness, autism, cerebral palsy, and multiple disabilities.
₹75,000 for normal disability (40% or more but less than 80%) and ₹1,25,000 for severe disability (80% or more).
Section 80U of the Income Tax Act, 1961 provides tax benefits to resident individuals who have a disability, supporting financial independence and helping offset additional expenses related to the disability.
Unlike Section 80DD, Section 80U deduction is available to individuals for their own disability, not for dependents. The individual must be a resident of India.
Section 80U provides a flat deduction of ₹75,000 for normal disability (40-80%) and ₹1,25,000 for severe disability (80% or more), regardless of actual expenses.
A valid certificate from a prescribed medical authority confirming the disability percentage is mandatory for claiming the deduction under Section 80U.
The deduction under Section 80U of the Income Tax Act is available to resident individuals with a disability. Here's how it works:
1
Eligibility Criteria
You must be an individual with a disability of at least 40% and a resident of India. Non-residents cannot claim this deduction.
2
Medical Certification
A valid disability certificate from a prescribed medical authority is mandatory to claim the deduction.
3
Fixed Deduction Amount
A flat deduction of ₹75,000 for normal disability (40-80%) or ₹1,25,000 for severe disability (80% or more).
For individuals with their own disability
Available only to resident individuals
No proof of expenses required
Medical certificate is mandatory
Fixed deduction of ₹75,000 or ₹1,25,000
For expenses on dependent's disability
Available to resident individuals and HUFs
Fixed deduction regardless of actual expenses
Medical certificate is mandatory
Cannot be claimed if dependent claims 80U
Only resident individuals with a disability of at least 40% can claim deduction under Section 80U. Non-residents and HUFs cannot claim this deduction.
A disability certificate from a prescribed medical authority (civil surgeon, CMO of a government hospital) is mandatory. The certificate should mention the disability percentage and comply with the guidelines issued by health authorities.
Yes, but not for the same person. If you have a disability, you can claim Section 80U for yourself. Additionally, if you have a dependent with disability, you can claim Section 80DD for them separately.
No, the deduction amount under Section 80U is fixed and does not vary with income. It is ₹75,000 for normal disability (40-80%) and ₹1,25,000 for severe disability (80% or more), regardless of your income level.
Software Engineer, Bengaluru