Deduction for expenses incurred for the medical treatment, training, rehabilitation, and maintenance of a differently-abled dependant. Minimum disability required is 40%.
Deduction Amounts
- ₹75,000 for 40%–80% disability
- ₹1,25,000 for severe disability above 80%
Covered Dependants
- Spouse
- Children
- Parents
- Brothers and Sisters
- HUF Members
Covered Disabilities
- Blindness / Low vision
- Hearing impairment
- Locomotor disability
- Mental illness / Mental retardation
- Autism / Cerebral palsy
- Leprosy-cured
This guide reflects FY 2025-26 (AY 2026-27) and is for general information. Tax rules and limits change, and how they apply depends on your circumstances. It is not professional tax advice; consult a qualified Chartered Accountant before acting.
