Self Relief
Section 80U Disability Deduction Calculator
Section 80U provides a flat statutory tax deduction to resident individual taxpayers who are certified as a Person with Disability (PwD) by a recognized medical authority, reducing taxable income under the Old Tax Regime.
Disability Parameters Section 80U
Deduction Summary
Eligible Flat Deduction
₹ 75,000
Estimated Annual Tax Savings:
₹ 15,600
Expense Bills Required:
None (Fixed Statutory Deduction)
Mandatory Form:
Form 10-IA Medical Certificate
Difference Between Section 80U and Section 80DD
| Feature | Section 80U | Section 80DD |
|---|---|---|
| Beneficiary | Claimed by the taxpayer himself/herself who suffers from disability | Claimed by an individual taxpayer supporting a disabled dependent family member |
| Deduction Amount | ₹75,000 (normal) or ₹1,25,000 (severe) | ₹75,000 (normal) or ₹1,25,000 (severe) |
| Double Claim Prohibition | If an individual claims 80U for himself, his family members cannot claim 80DD for him. | Cannot be claimed simultaneously with 80U for the same person. |