Quick answer: Section 80DD gives a fixed tax deduction of Rs 75,000 if you support a dependant with a disability, and Rs 1,25,000 if the disability is severe. You do not need to spend that exact amount. You only need to meet the conditions, hold a valid disability certificate, and file under the old tax regime.
If you care for a spouse, child, parent, brother, or sister with a disability, the cost of treatment, training, and daily support adds up year after year. Section 80DD of the Income-tax Act, 1961 was made for this exact situation. It cuts your taxable income by a fixed amount, even when your actual spend in the year is lower.
From 1 April 2026, the same relief continues under a new number: Section 127 of the Income-tax Act, 2025. The amounts have not changed. What has changed is the section number and, for the new Act, the certificate form. Returns for FY 2025-26 (AY 2026-27) still use the old section number and the old form. This guide covers both, so you can file the right claim for the right year.
What is the 80DD deduction?
Section 80DD allows a resident individual or a resident Hindu Undivided Family (HUF) to claim a fixed deduction for a dependant with a disability. You can claim it in two ways:
- You spend money on the medical treatment, nursing, training, or rehabilitation of the dependant.
- You pay or deposit money under an approved scheme for the maintenance of the dependant, run by LIC, another insurer, the Administrator, or a specified company.
The key point is simple: the deduction is fixed. It is not a refund of your bills. If you spend Rs 45,000 in a year on therapy and rehabilitation for a dependant with a 50% disability, and all conditions are met, you still claim the full Rs 75,000 deduction. The law looks at the level of disability, not at your total bill.
The deduction comes under Chapter VI-A of the old Act. Like other Chapter VI-A deductions, the total of your deductions cannot be more than your gross total income. If your gross total income is Rs 60,000, you cannot claim a Rs 75,000 deduction — the claim stops at Rs 60,000.
How much can you claim under Section 80DD?
| Disability level | Fixed deduction |
|---|---|
| Person with disability (40% or more, below 80%) | Rs 75,000 |
| Person with severe disability (80% or more) | Rs 1,25,000 |
These amounts are the same under Section 127 of the Income-tax Act, 2025, which applies from tax year 2026-27. The percentage test comes from the Rights of Persons with Disabilities Act, 2016. A person counts as having a disability when a medical authority certifies a disability of at least 40%. Severe disability means a disability of 80% or more.
The deduction does not depend on the age of the dependant. A disabled child, a disabled spouse, and a disabled parent all work the same way for this section. What matters is the relationship, the dependence, the disability level, and the certificate.
Who can claim the 80DD deduction?
Only two kinds of taxpayers can claim it:
- A resident individual.
- A resident HUF.
Non-residents cannot claim it. For an individual, the dependant must be one of these people: spouse, child, parent, brother, or sister. For an HUF, the dependant must be a member of the HUF. Grandparents, grandchildren, parents-in-law, and siblings-in-law do not qualify on their own, unless they also qualify as an HUF member.
The dependant must also be wholly or mainly dependent on you for support and maintenance. In plain words, you must be the person who mainly looks after them. If the dependant earns enough to support themselves, the claim will not stand.
What counts as a qualifying disability?
The disability must be certified by a medical authority under the law. The conditions covered include blindness, low vision, hearing impairment, locomotor disability, leprosy-cured, mental illness, mental retardation, autism, cerebral palsy, and multiple disabilities. The full list follows the Rights of Persons with Disabilities Act, 2016, and the medical authority must certify both the type and the percentage of disability.
For autism, cerebral palsy, and multiple disabilities, the certificate must be in Form 10-IA under the old rules. For other disabilities, the certificate comes in the prescribed form from the medical authority. A certificate can come from a Civil Surgeon or Chief Medical Officer of a government hospital, a neurologist with an MD in neurology, or, for a child, a paediatric neurologist with an equal degree.
If the certificate states a date for reassessment, or an expiry date, you need a fresh certificate once that date passes. A claim for a later year on an expired certificate is an easy reason for the department to deny the deduction. Keep the certificate safe even when you file online, because the return asks for its details and the department can ask to see it later.
What is the approved maintenance scheme under 80DD?
The second route under 80DD is often missed. You can pay or deposit money under a scheme made for the maintenance of a dependant with a disability. The scheme must be run by LIC, another insurer, the Administrator, or a specified company, and it must be approved for this purpose.
The scheme must pay an annuity or a lump sum for the benefit of the dependant, usually after the death of the person who paid in. You must nominate the dependant, another person, or a trust to receive the money on the dependant’s behalf. This route is about future security: it sets up regular income for the dependant when you are no longer there to provide it.
Two warnings apply here. First, keep the premium or deposit receipts. Unlike the treatment route, where the deduction is fixed and you do not need bills for the full amount, scheme payments are proved by your payment receipts. Second, if the dependant dies before you and money from the scheme comes back to you, that amount can become taxable in the year you receive it. Check the scheme terms before you buy, and keep the nomination up to date.
How does 80DD work with the new Income-tax Act, 2025?
| Item | Old law (up to FY 2025-26) | New law (from tax year 2026-27) |
|---|---|---|
| Section number | Section 80DD | Section 127 |
| Deduction | Rs 75,000 / Rs 1,25,000 | Rs 75,000 / Rs 1,25,000 |
| Certificate form | Form 10-IA (Rule 11A) | Form 30 (Rule 61, Income-tax Rules, 2026) |
| Regime | Old regime only | Old regime only (not under the default new regime) |
Returns for FY 2025-26, filed in AY 2026-27, still run under the Income-tax Act, 1961. Use Section 80DD and Form 10-IA for those returns. From tax year 2026-27 onwards, the Income-tax Act, 2025 applies, and the same claim sits under Section 127 with Form 30 as the certificate form. Do not mix the two: a return filed under the old Act should not cite the new form, and a return under the new Act should not cite Form 10-IA.
One more regime point matters. Section 80DD is a Chapter VI-A deduction. You cannot claim it under the new (default) tax regime. If this deduction is worth a lot to you, compare your tax under both regimes before you choose. Sometimes the new regime still wins, even without the deduction. Run both numbers and pick the lower tax bill.
How much tax does 80DD actually save?
The saving depends on your tax slab, because a deduction cuts taxable income, not tax itself. Two simple cases show the maths:
Case 1 — 20% slab, dependant with 50% disability. Deduction Rs 75,000. Tax saved: Rs 75,000 x 20% = Rs 15,000. Add 4% health and education cess: Rs 600. Total saving: Rs 15,600.
Case 2 — 30% slab, dependant with severe disability. Deduction Rs 1,25,000. Tax saved: Rs 1,25,000 x 30% = Rs 37,500. Add 4% cess: Rs 1,500. Total saving: Rs 39,000.
Surcharge can raise the saving further for very high incomes, and the exact figure depends on your full income and other deductions. The point stays the same: a fixed Rs 75,000 or Rs 1,25,000 deduction is worth real money, and it costs you nothing extra beyond the care you already provide.
80DD vs 80U vs 80DDB: what is the difference?
These three sections are often mixed up. They cover three different situations:
| Section | Who it helps | What it covers |
|---|---|---|
| 80DD (now 127) | You, for a dependant with a disability | Fixed Rs 75,000 / Rs 1,25,000 for care or an approved maintenance scheme |
| 80U (now 154) | You, for your own disability | Fixed Rs 75,000 / Rs 1,25,000 for your own disability |
| 80DDB (now 128) | You, for treatment of specified diseases | Actual treatment cost up to Rs 40,000, or Rs 1,00,000 for a senior citizen patient |
Read our guide on Section 80U deduction for your own disability and our guide on Section 80DDB for specified diseases if you are unsure which one fits your case. Section 80DD and Section 80DDB are different claims, so each one follows its own conditions. Section 80DD and Section 80U, by contrast, can never be claimed for the same person in the same year.
Can 80DD and 80U be claimed together?
Not for the same person. If you claim 80DD for your spouse’s disability, your spouse cannot also claim 80U for the same disability in the same year. Only one of the two deductions applies to one person in one year.
But the two sections can sit side by side for different people. If you yourself have a disability and you also support a disabled dependant, you can claim 80U for yourself and 80DD for your dependant, as long as each claim meets its own conditions. Keep the certificates separate, one for each person, so the two claims never get mixed up in scrutiny.
Common mistakes that cost people the 80DD claim
- Claiming under the new regime. The deduction only works under the old regime. A new-regime return with an 80DD claim will lose the deduction.
- Claiming for a relative who does not qualify. Only spouse, child, parent, brother, or sister count for an individual, and only HUF members count for an HUF.
- Using an expired certificate. If the certificate has a reassessment date, renew it before you file for a later year.
- Claiming both 80DD and 80U for the same person. Pick one per person per year.
- Citing the wrong section or form for the year. FY 2025-26 returns use 80DD and Form 10-IA. Tax year 2026-27 onwards uses Section 127 and Form 30.
- Forgetting the scheme receipts. Treatment-route claims do not need bills for the full amount, but scheme payments need payment proof.
How to claim 80DD in your return
- Choose the old tax regime in your return, after comparing both regimes.
- Get the disability certificate from the right medical authority, in Form 10-IA for FY 2025-26 returns or Form 30 from tax year 2026-27.
- Enter the certificate details and the deduction amount (Rs 75,000 or Rs 1,25,000) in the Chapter VI-A part of the return, under 80DD or Section 127 as per the year.
- If you claim through a maintenance scheme, keep the premium or deposit receipts with your tax papers.
- Keep the certificate and receipts for at least as long as the department can ask questions about that year. Do not throw them away after filing.
You do not need to attach the certificate to the return in most cases, but the return asks for its details. Wrong or missing details are a common cause of a notice, so copy the certificate number, date, and disability percentage with care.
Frequently asked questions
Who can claim the 80DD deduction?
A resident individual or a resident HUF can claim it, for a dependant who is wholly or mainly dependent on them. For an individual, the dependant must be a spouse, child, parent, brother, or sister. For an HUF, the dependant must be a member of the HUF. The dependant must have a certified disability of at least 40%.
What is the maximum deduction under Section 80DD?
The maximum is Rs 1,25,000, for a dependant with severe disability (80% or more). For a disability of 40% or more but below 80%, the deduction is Rs 75,000. Both amounts are fixed. They do not change with the amount you actually spend on treatment or care.
Can I claim 80DD deduction in the new tax regime?
No. Section 80DD, and its new form Section 127, are old-regime deductions. They are not available under the new (default) regime. Compare both regimes before you file, because the new regime can still give a lower total tax bill even without this deduction.
Which documents do I need to claim 80DD?
You need a valid disability certificate from a medical authority. For FY 2025-26 returns, autism, cerebral palsy, and multiple disabilities need Form 10-IA, and other disabilities need the prescribed certificate form. From tax year 2026-27, the certificate form under the new Act is Form 30. If you claim through a maintenance scheme, keep the payment receipts as well.
Can I claim both 80DD and 80U deductions?
Not for the same person in the same year. If you claim 80DD for a dependant, that dependant cannot claim 80U for the same disability that year. You can claim both sections only when they relate to different people — for example, 80U for your own disability and 80DD for your dependant’s disability.
Does my dependant’s disability certificate need renewal?
Yes, if the certificate gives a reassessment or expiry date. Once that date passes, you need a fresh certificate for later years. A permanent certificate with no reassessment date does not need renewal. Check the date printed on the certificate before every filing season, not just the first time you claim.
Official sources
- Income Tax Department, e-filing portal: incometax.gov.in
- Income Tax Department, official site: incometaxindia.gov.in
For the full list of deductions that sit beside 80DD, see our complete Chapter VI-A deductions list, our Section 80D health insurance guide, and our old vs new regime comparison to decide which regime saves you more.
Reviewed by Asuthod Rathod, CA | Last updated: 29 October 2026
Disclaimer: This article explains tax rules in simple words for general information only. It is not tax advice for your specific case. Tax law changes with Finance Acts, rules, and circulars, so check the official Income Tax Department sources or speak to a qualified tax professional before you file.
Editorial byline for eircicai tax saving guides — covering 80C investments, ELSS, PPF, NPS, and regime comparison. Content is reviewed by Asuthod Rathod, CA.