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IN Tax 2024

Personal Disability and Income Tax Deductions in India

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Personal disability can bring about financial challenges, but the Indian Income Tax Act provides certain provisions to lessen the burden. Sections 80U and 80DD offer deductions for individuals with disabilities and for those who are responsible for dependents with disabilities, respectively. This guide aims to elaborate on these income tax deductions and allowances related to personal disability in India.

Section 80U: Deductions for Individuals with Disability

Section 80U provides tax deductions for individuals who are certified as persons with disability. The deduction is aimed at offering some financial relief to disabled individuals.

  • Disability between 40% and 80%: Deduction of ₹75,000
  • Severe disability (more than 80%): Deduction of ₹1,25,000

Eligibility Criteria

To claim this deduction, you must have a medical certificate confirming the disability from a medical authority recognized by the government.

Section 80DD: Deductions for Guardians of Disabled Dependents

If you are the parent or guardian of a person with a disability, you can claim a deduction under Section 80DD. The amounts and conditions are similar to Section 80U, with a deduction of ₹75,000 for disability and ₹1,25,000 for severe disability.

Eligibility Criteria

The dependent should be a spouse, child, parent, or sibling who is not claimed as a dependent by anyone else. A valid medical certificate confirming the disability is also required.

Types of Disabilities Covered

Both Sections 80U and 80DD cover a range of disabilities, including:

  • Blindness
  • Low vision
  • Leprosy-cured
  • Hearing impairment
  • Limb disability
  • Mental retardation
  • Mental illness

Documentation Required

To claim these deductions, you'll need:

  1. Medical Certificate from a government-recognized medical authority
  2. Self-declaration form, in some cases
  3. Proof of expenses incurred for medical treatment, if applicable