The two deductions
| 80U | 80DD | |
|---|---|---|
| Who claims | The person with the disability | A family member who supports them |
| Disability of 40% or more | ₹75,000 | ₹75,000 |
| Severe disability, 80% or more | ₹1,25,000 | ₹1,25,000 |
| Bills needed | No, a medical certificate | No, but you must have spent on their care |
| Regime | Old only | Old only |
80U: for yourself
A resident with a certified disability of at least 40% claims a flat deduction. You need a certificate from a medical authority; the amount you spend doesn't matter.
80DD: for a dependant
For your spouse, children, parents, brothers or sisters who depend on you. The deduction is fixed, but you must have spent money on their medical treatment, training or rehabilitation, or paid into an eligible insurance scheme for them.
Not both for the same disability
If the person with the disability claims 80U, no one can claim 80DD for them.
What it saves
₹1,25,000 in the 30% slab saves ₹39,000 a year, with cess. That's often enough on its own to make the old regime worth comparing.
80DDB: treatment of specified illnesses
Separately, the old regime allows a deduction for the cost of treating specified illnesses for you or a dependant, with a prescription from a specialist: up to ₹40,000, or ₹1 lakh for a senior citizen.
Common questions
How much is the 80U deduction?
₹75,000 for a disability of 40% or more, and ₹1,25,000 for severe disability of 80% or more.
What is the difference between 80U and 80DD?
80U is claimed by the person with the disability. 80DD is claimed by a family member who supports them. Both can't be claimed for the same disability.
Are 80U and 80DD available in the new regime?
No. Both are available only under the old regime.
Do I need receipts for 80U or 80DD?
No. Both are flat deductions. You need a certificate from a medical authority; for 80DD you must also have spent on the dependant's care.
Two ways to sort this
Do it yourself
- Get a disability certificate from a medical authority, showing the percentage.
- Decide who claims: the person (80U) or the supporting family member (80DD).
- Give the certificate details to your employer, or claim it in your return.
- Compare regimes: these deductions are only in the old regime.
Let an expert do it
We check which deduction applies and whether the old regime now saves you more.
The first chat is freeWork it out for yourself
- Disability (80U): Deduction for a person with a disability.
- Disabled dependant (80DD): Deduction for supporting a disabled dependant.
- Income tax: old vs new: Which regime leaves more in your account.
See how much 80DD saves you.
Open the 80DD calculatorSources
- Tax rules for salaried individuals, AY 2026-27, Income Tax Department
This guide explains the rules in general. For your own situation, .