Every rupee of eligible deduction reduces the income on which you pay tax. Section 80U of the Income-tax Act, 1961 is one such provision, and using it correctly can meaningfully lower your tax bill.
This guide explains Section 80U in plain language — the deduction limit, who can claim it, what is covered, the documents to keep, and the exact steps to claim it in your ITR.
What is 80U?
Section 80U provides a flat deduction to a resident individual who is certified as a person with a disability. It is a fixed deduction, not linked to actual expenditure.
How much can you claim?
₹75,000 for a person with disability (40%+); ₹1,25,000 for severe disability (80%+).
Who is eligible
- Resident individuals with a valid disability certificate.
- Available under the old regime.
What is covered
- A flat deduction based on the certified level of disability.
Documents and proof to keep
- Disability certificate from a notified medical authority (Form 10-IA where required).
Retain these documents even though they are not attached to the return — the tax department can ask for them during processing or assessment.
Flat benefit
A taxpayer with a certified 45% disability claims a flat ₹75,000 deduction, regardless of the actual expenses incurred that year.
Points to remember
- Section 80U is for the taxpayer's own disability; Section 80DD is for a dependent's disability.
How to claim it in your ITR
- Gather proof. Collect the certificates, receipts or statements listed above for the financial year.
- Choose the right regime. Opt for the old regime in your return, otherwise the deduction will not apply.
- Enter the amount. Report the eligible amount against Section 80U in the deductions schedule of your ITR on the income-tax e-filing portal.
- Verify and file. Cross-check against Form 26AS / AIS, then submit and e-verify the return within the prescribed time.
Frequently asked questions
What is the difference between 80U and 80DD?
80U is for your own disability; 80DD is claimed when you incur expenses on a disabled dependent.