Section 80U Deduction: Eligibility, Amount and How to Claim

Section 80U of the Income Tax Act, 1961, allows a resident individual with a certified disability, allows a resident individual with a certified disability to claim a flat deduction of Rs. 75,000 or Rs. 1,25,000 (for severe disability) directly from their gross total income. You do not need to show any medical bills or treatment expenses to claim this. The only requirement is a valid disability certificate in Form 10-IA issued by an authorised medical authority.

I find that many salaried professionals with disabilities either do not know this deduction exists, or they assume their employer will automatically account for it in Form 16. Neither is always true. This is a deduction you need to claim yourself when filing your ITR under the old tax regime.

In this guide, I will cover who qualifies, the seven recognised disability types, deduction amounts, how to get and submit Form 10-IA, how this section is different from Section 80DD, and a worked example showing actual tax savings.

What is Section 80U?

Section 80U provides a fixed tax deduction to a resident individual who is personally certified as a person with disability by a recognised medical authority. This deduction is subtracted from the individual’s gross total income before tax is calculated.

The key word here is self. Section 80U is for the disabled person themselves. If you are supporting a family member with a disability and bearing their medical or care expenses, that falls under Section 80DD, not 80U.

This deduction is available only under the old tax regime. If you have opted for the new tax regime for FY 2025-26, you cannot claim Section 80U.

Who is Eligible to Claim Section 80U?

To claim this deduction, you must satisfy all three of the following conditions:

1. You must be a resident individual. Non-Resident Indians (NRIs) are not eligible for Section 80U.
2. You must have a certified disability of at least 40%. The disability must be certified by a recognised medical authority at any point during the financial year for which you are claiming the deduction.
3. The disability must fall under the categories defined by the Income Tax Act. These are listed below.

There is no requirement to prove actual expenditure. The deduction is fixed by law based on the severity of your disability, not on how much you spent on treatment or care.

Seven Types of Disabilities Covered Under Section 80U

The Income Tax Act, following the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, recognises seven categories of disability for the purpose of Section 80U:

1. Low Vision: Visual impairment that cannot be corrected through surgery, but where the person can still use some vision with assistive devices.
2. Blindness: Total absence of sight, visual acuity not exceeding 6/60 in the better eye with correcting lenses, or limitation of field of vision subtending an angle of 20 degrees or worse.
3. Leprosy-Cured: A person who has been cured of leprosy but has loss of sensation, paresis, or deformities as a result of the disease.
4. Hearing Impairment: Loss of 60 decibels or more in the better ear in the conversational range of frequencies.
5. Locomotor Disability: Disability of the bones, joints, or muscles leading to substantial restriction of movement of the limbs or of any form of cerebral palsy.
6. Mental Retardation: A condition of arrested or incomplete physical development of the mind evidenced by subnormal intelligence.
7. Mental Illness: Any mental disorder other than mental retardation, as defined under the Mental Health Act.

For severe disability, the Act additionally includes autism, cerebral palsy, and multiple disabilities as qualifying conditions, subject to 80% or more severity.

Section 80U Deduction Amount for FY 2025-26

The deduction amounts under Section 80U are fixed regardless of your actual income or actual expenses:

These limits were last revised with effect from AY 2020-21 (increased from Rs. 50,000 and Rs. 1,00,000 respectively) and remain unchanged for FY 2025-26.

One thing I want to be clear about: this deduction does not depend on how much you actually spent on your disability or medical care. Even if you had zero expenses this year, you can still claim the full Rs. 75,000 or Rs. 1,25,000 if you hold a valid certificate.

How to Claim Section 80U: Form 10-IA

To claim Section 80U, you need a disability certificate in Form 10-IA. This form is issued by an authorised medical authority and certifies your disability type and percentage.

Who Can Issue Form 10-IA?

Not every doctor can issue this certificate. The authorised medical authorities for Form 10-IA under Section 80U are:

• A Neurologist with an MD (Doctor of Medicine) degree in Neurology
• A Paediatric Neurologist with an MD in Neurology (specifically for disabled children)
• A Civil Surgeon in a government hospital
• The Chief Medical Officer (CMO) of a government hospital

Form 10-IA must be issued from a government hospital or institution. A certificate from a private clinic or general physician is not valid for this purpose.

Step-by-Step: How to Claim This Deduction While Filing ITR

1. Obtain your disability certificate in Form 10-IA from an authorised government hospital doctor.
2. Upload Form 10-IA on the Income Tax e-filing portal before filing your ITR. You will need to provide the certificate number and date of issue.
3. While filling your ITR, claim the deduction under Chapter VI-A, Section 80U.
4. Keep a physical and digital copy of your certificate. You do not need to attach medical bills or expense receipts. The certificate alone is sufficient.

Important: If your disability certificate has expired, you can still claim the deduction for the year in which it expired. However, to claim Section 80U in subsequent years, you must obtain a fresh certificate from a qualified authority before filing that year’s ITR.

Section 80U Tax Saving Example (FY 2025-26)

Let us take a salaried professional named Rahul. He works in Bengaluru, earns Rs. 9,00,000 annually, and has a certified locomotor disability of 65%. He is filing under the old tax regime for FY 2025-26.

Rahul saves Rs. 15,600 simply by claiming a deduction he was already entitled to. No additional investment required.

If Rahul had a severe disability of 85%, the Section 80U deduction would be Rs. 1,25,000 instead of Rs. 75,000, and his tax savings would be higher still.

Section 80U vs Section 80DD: What is the Difference?

This is the question I hear most often. Both sections deal with disability, and both allow the same deduction amounts. But they are not interchangeable.

One clarification that often comes up: if someone else is claiming 80DD for your disability as their dependent, you cannot also claim 80U for the same disability. The two claims cannot overlap on the same person’s disability.

Section 80U vs Section 80DDB

Section 80DDB is a third related but distinct section. It allows deductions for the actual cost of medical treatment of specified diseases, such as cancer, neurological diseases, chronic renal failure, and haematological disorders. Unlike 80U, 80DDB is linked to actual expenses incurred and requires a prescription from a specialist doctor. For health insurance premium deductions, see our guide on Section 80D medical insurance deduction.

If your condition qualifies under both 80U and 80DDB, you may be able to claim both, as they cover different things: 80U covers the disability itself, while 80DDB covers the treatment expenses of specific diseases. Consult a tax advisor to confirm this for your specific situation.

Frequently Asked Questions

Can a salaried person claim Section 80U through their employer?

Your employer can account for Section 80U when calculating TDS on salary, provided you submit your Form 10-IA certificate to the HR or payroll team. If they do not include it, you can still claim the deduction yourself when filing your ITR. It will show up as a refund if excess TDS was deducted. Similarly, other deductions like HRA exemption also need to be declared to your employer proactively to be reflected in Form 16.

Is Section 80U available under the new tax regime?

No. Section 80U is not available if you have opted for the new tax regime under Section 115BAC. It is only available under the old tax regime. Before switching regimes, check whether this and other deductions make the old regime more beneficial for you overall. Read our detailed guide on old vs new tax regime comparison to decide which is better for your situation.

What if my disability is temporary?

You can claim Section 80U for any financial year in which you hold a valid Form 10-IA certificate, even if the disability is temporary. The certificate is valid for the period mentioned in it. Once it expires, you need a fresh certificate to continue claiming the deduction.

Can an NRI claim Section 80U?

No. Section 80U is available only to resident individuals. NRIs are not eligible, regardless of the nature or severity of their disability.

Is there any income limit to claim Section 80U?

No income limit applies. Any resident individual with a certified disability can claim this deduction, regardless of their income level. However, the deduction is most useful when claimed under the old tax regime and when it meaningfully reduces taxable income to a lower slab.

What documents do I need to attach with my ITR?

You do not need to attach any documents with the ITR filing itself. You only need to upload Form 10-IA on the e-filing portal and enter the certificate details. No medical bills, treatment receipts, or expense proofs are required. Keep your original Form 10-IA safely for your own records and in case of any future scrutiny.

Written & Reviewed by

Diksha Chawla

Financial Educator & Content Creator | FinLecture.in

Diksha covers Indian income tax, mutual funds, ITR filing, and personal finance. FinLecture content is cross-checked against official government portals and SEBI/AMFI guidelines.

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