Moment guide · FY 2026-27

I am claiming 80DD or 80U for disability

What is the deduction for a disabled dependent or self-disability?

Section 80DD gives a flat deduction of ₹75,000 for a dependent with a disability below 80%, or ₹1.25 lakh for a severe disability of 80% or more; section 80U provides the same flat amounts for your own disability. The deduction is not linked to actual spend, requires a certificate from the prescribed authority, and is not available in the new regime.

The #1 trap

Assuming the deduction equals actual expenditure — 80DD and 80U are flat amounts (₹75,000, or ₹1.25 lakh for severe disability of 80% or more), regardless of what you spent. Also, the disabled person must be a dependent: a disabled child earning their own substantial income may not qualify, and the disability certificate from the prescribed authority is mandatory.

Suresh, whose 70%-disabled daughter needs constant support

Suresh's 16-year-old daughter has a 70% disability certified by the prescribed authority under Rule 11A. Under section 80DD, Suresh claims the flat deduction of ₹75,000 for maintaining a disabled dependent, regardless of his actual expenditure, which is about ₹90,000 a year on therapy and support. The deduction is not linked to the actual spend — a point many taxpayers get wrong. His neighbour's son has an 85% disability, which qualifies as severe, so the neighbour claims the higher flat ₹1,25,000 under 80DD. Suresh's colleague, who is himself disabled with a 60% impairment, claims the ₹75,000 under section 80U in his own return, and the same ₹1.25 lakh tier applies for severe self-disability. The certificate from the prescribed medical authority is mandatory, and it must specify the disability percentage. One complication: if Suresh's daughter starts earning her own substantial income from freelance work, she may no longer be a 'dependent', and the 80DD claim could fail the dependency test, so Suresh monitors that. If Suresh chose the new regime, neither 80DD nor 80U would be available, which is a factor in his annual regime decision. He keeps the disability certificate, the reassessments and the expenditure records together, and files the 80DD schedule with his ITR. A quick call with us dials in the final figure. Suresh also confirms that the disability certificate is issued by the prescribed medical authority under Rule 11A and must state the disability percentage; a certificate without the percentage is not accepted, and the reassessment is required at the intervals specified. If the disability percentage crosses 80% in a later certificate, the deduction moves from ₹75,000 to ₹1.25 lakh for the year of the revised certificate. If the dependent is a spouse, child, parent or sibling who is wholly or mainly dependent on Suresh, the dependency test is met; a dependent with their own substantial income fails the test, because the provision requires the disabled person to be maintained by the claimant. The deduction is flat, so the actual expenditure of ₹90,000 does not increase the ₹75,000 claim, and a lower spend does not reduce it either. If Suresh and his wife both claim the same dependent in separate returns, the claim is allowed once, and the family should agree on who claims it. A quick call with us dials in the final figure.