Section 80U Deduction (2026): Rs 75,000 / Rs 1,25,000 for Persons with Disability, Form 10-IA & Section 154
Section 80U gives a fixed Rs 75,000 deduction for disability of 40% or more and Rs 1,25,000 for severe disability of 80% or more. Eligibility, Form 10-IA certificate rules and old-regime conditions explained.