Deduction for resident Indian individuals who themselves have a disability of at least 40%. This is different from Section 80DD, which covers expenses for dependent family members.
Deduction Amounts
- ₹75,000 for disability between 40%–80%
- ₹1,25,000 for severe disability above 80%
Covered Disabilities
- Blindness / Low vision
- Leprosy-cured
- Hearing impairment
- Locomotor disability
- Mental retardation / Mental illness
Requirements
- Must be a resident Indian
- Must hold a valid certificate from a medical authority
- Disability must be at least 40%
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.
