Section 80DD: Deduction for Dependant with Disability, Limit and Who Can Claim
CA Meet Dhrangadhariya 
April 12, 2026
CA Meet Dhrangadhariya April 12, 2026
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Last updated: 11 July 2026 · Written and reviewed by CA Meet Dhrangadhariya, CSM & Co LLP
Quick summary
Section 80DD helps families who look after a dependant with a disability. A resident individual or Hindu undivided family (HUF) gets a fixed deduction from income, whatever the actual expense, provided they spent on the dependant’s care or paid into an approved scheme for the dependant’s future. It is available only under the old tax regime.
From Tax Year 2026-27 the provision is section 127 of the Income-tax Act, 2025. For FY 2025-26 (assessment year 2026-27) it is still section 80DD of the 1961 Act.
| Disability of the dependant | Deduction |
|---|---|
| 40% or more, but less than 80% | ₹75,000 |
| Severe disability: 80% or more, including autism, cerebral palsy and multiple disabilities certified as severe | ₹1,25,000 |
The amount is fixed. You do not need bills for the amount you claim, but you must actually have incurred the spending, or paid the scheme premium, in that year.
The disability must be certified by the medical authority. The list includes blindness, low vision, leprosy-cured, hearing impairment, locomotor disability, mental retardation, mental illness, autism, cerebral palsy and multiple disabilities.
| Basis | Section 80DD | Section 80U |
|---|---|---|
| Who claims | A resident individual or HUF who supports a dependant with disability | A resident individual with disability, for themselves |
| Amount | ₹75,000, or ₹1,25,000 for severe disability | ₹75,000, or ₹1,25,000 for severe disability |
| Both for the same person? | Not allowed | Not allowed |
| Regime | Old regime only | Old regime only |
If the dependant dies before you, the amount paid or deposited under the insurance scheme is treated as your income of the year in which you receive it, and is taxed.
The deduction is in addition to other deductions such as section 80C or 80D. Check your tax under both regimes, because 80DD, like most deductions, is lost in the new regime.
₹75,000 if the dependant has a disability of 40% or more, and ₹1,25,000 if the disability is severe (80% or more). It is a fixed amount, not the actual expense.
For an individual, the spouse, children, parents, brothers and sisters. For a HUF, a member of the HUF.
No. If the dependant claims 80U for themselves, you cannot claim 80DD for the same person.
Yes. A certificate from the prescribed medical authority has to be furnished with the return.
No. It is available only in the old tax regime.
This article is for general informational purposes only and should not be considered professional advice. Please consult a qualified expert for advice tailored to your specific situation. The author and website owner are not liable for any errors or actions based on this content.
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