Section 80 Deduction | Deduction u/s 80DD, 80DDB, 80U

Medical and disability-related expenses can help you save tax under the old tax regime through Sections 80DD, 80DDB, and 80U of the Income Tax Act. These sections allow deductions for expenses related to disability of self or dependents, as well as medical treatment of specified diseases.

In this guide, we explain who can claim these deductions, how much deduction is allowed under each section, what documents are required such as Form 10-IA or a medical certificate, and how to correctly report these deductions in your ITR for FY 2025-26 (AY 2026-27).

Section 80DD Deductions

Deduction in respect of Medical treatment & maintenance of Handicapped dependent relative

any member in your family is suffering from a disability & is dependent on you then you can claim deduction of expenditure on such person u/s 80DD.
An individual as well as HUF is eligible for this deduction.

Sec 80DD deduction is available to you as a flat deduction irrespective of actual expense incurred.

Here is an example to understand this section more clearl

Example: Ram is taking care of his younger brother Shyam. Shyam is suffering from disability and is totally dependent on his elder brother.

Ram incurs expenditure on his medical treatment every year. In FY 2017-2018, he spent ₹45,000 for medical treatment of his younger brother. How much amount is allowed to Ram for deduction₹

Amount of Deduction – Ram is eligible for 80DD deduction for FY 2017-18 of ₹75,000 if Shyam has normal disability. In case Shyam is severely disabled then deduction will be of ₹1,25,000, irrespective of actual expenditure incurred by him.

In case Ram had incurred ₹1,45,000 for Shyam's medical treatment, then he would have been eligible for deduction of ₹75,000 (normal disability) or ₹1,25,000 (severe disability).

*Both terms Disability & Severe Disability have been defined below u/s 80U.
To claim this deduction, you need to furnish Form 10-IA along with your return.

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Section 80DDB Deductions

Deduction in respect of Medical Treatment of Specified Diseases or Ailments

If an Individual or HUF incurs any expenditure on the treatment of Specified Diseases for self or dependent relative can take tax benefit under this section.

Dependent relative means spouse, children, brother, sister, mother or father.

Amount of Deduction: Lower of

*Specified deduction amount means:

It is important to note that, from FY 2018-19, very senior citizen category has been omitted. Now, whether it is Senior/Very Senior Citizen both will get deduction of ₹1,00,000/-.

An example to understand the concept of Section 80DDB.

Example: Mohan (age 35 years) is suffering from a specified disease. He incurs expenditure for his medical treatment by himself. What is the maximum 80DDB exemption limit for F.Y 2018-19 available to Mohan ₹

(i) If Mohan spent ₹25,000?

Amount of deduction:

(ii) In case Mohan spent ₹95,000 & he also received ₹25,000 under an insurance claim.

Amount of deduction:

In case (ii) Mohan has received an amount of ₹25,000 under an insurance policy. Therefore such amount shall be reduced from amount of deduction.

To claim deduction u/s 80DDB, you need to furnish Form 10-I certificate along with your return.

*Senior citizen means person who is of 60 years or more at any time during the previous year.

*Very senior citizen means person who is of 80 years or more at any time during the previous year.

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Section 80U Deductions

Deductions for handicapped person

A person with disability being a resident individual, who has been certified as a person with disability by the medical authority, is eligible for deduction under this section.

You need a certificate (Form 10-IA) issued by medical authority to claim deduction under this section. It is suggested to keep this certificate in handy, in case return is picked up for scrutiny by assessing officer.

*Disability means

*Severe disability means a person with disability level of 80% or more. And suffering from one or more of the above mentioned disability.

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80DD vs 80U vs 80DDB: What’s the Difference?

Here’s a quick comparison of Sections 80DD, 80U, and 80DDB under the Indian Income Tax Act:

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Documents Required For Claiming Deduction

To claim deductions under these sections, certain documents must be maintained and, where required, submitted with your Income Tax Return (ITR):

Mandatory documents for 80DD and 80U

• Form 10-IA (Disability certificate) – issued by a recognised medical authority certifying disability or severe disability for the dependent (80DD) or the taxpayer (80U).
• Disability certificate details – includes name, age, percentage of disability, and qualification of the certifying authority.

For 80DDB

• Medical certificate/prescription from the treating specialist confirming the illness specified under Rule 11DD.
• Proof of medical expenditure – bills, prescriptions, and receipts showing actual payment toward treatment.
• Reimbursement details – if some amount was reimbursed by insurance or employer, you must document it, as deductions are allowed on the net out-of-pocket expense.

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80DDB Diseases List: What Qualifies Under Rule 11DD?

Section 80DDB covers medical expenses only for specified critical diseases, as listed under Income-tax Rules, Rule 11DD. These include:

Neurological diseases (with certified 40%+ disability)

• Dementia
• Dystonia Musculorum Deformans
• Motor Neuron Disease
• Ataxia
• Chorea
• Hemiballismus
• Aphasia
• Parkinson’s Disease

Other specified ailments

• Malignant cancers
• Full-blown AIDS (Acquired Immuno-Deficiency Syndrome)
• Chronic renal failure
• Haematological disorders
  • Hemophilia
  • Thalassemia

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Who Can Claim 80DD, 80U, and 80DDB?

Section 80DD

• A resident individual or HUF who has incurred medical, maintenance, or rehabilitation expenses for a dependent family member with disability.
• Dependents include spouse, children, parents, brothers, or sisters.

Section 80U

• A resident individual taxpayer certified as disabled or severely disabled by a recognised medical authority.
• The deduction applies only to the taxpayer’s own disability.

Section 80DDB

• A resident individual or Hindu Undivided Family (HUF) who has actually paid for the treatment of a specified disease for self or a dependent.
• Dependents include spouse, children, parents, and siblings.

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How to Claim These Deductions in Your ITR (AY 2026-27)?

Here’s a simple step-by-step process to claim 80DD, 80U, and 80DDB in Assessment Year 2026-27 (for financial year 2025-26):

• Choose the Old Tax Regime:
  Deductions under Sections 80DD, 80U, and 80DDB are available only if you opt for the old tax regime in your ITR.
• Prepare supporting documents:
  File Form 10-IA for disability claims (if required).
  Gather medical certificates, prescriptions, and expense receipts.
  Keep reimbursement documents if any amount was paid by insurer/employer.
• Enter the deduction in the correct schedule:
  In the ITR form (e-filed or offline utility), go to Chapter VI-A Deductions.
  Fill in the amounts under 80DD, 80U, or 80DDB as applicable.
• Declare Form 10-IA acknowledgement (if applicable):
  Some e-filing portals allow entering the Form 10-IA acknowledgment number when claiming 80DD or 80U.
• Verify and submit:
  Review totals and ensure you have selected the old regime.
  e-Verify your return through Aadhaar OTP, EVC, or DSC.
• Retain proofs:
  You do not usually upload medical bills or certificates with the return. However, keep them securely for 6–7 years in case the tax department requests verification.

All the above deductions are available only if you are an Indian resident during the previous year. In simple words, these deductions are not applicable to a Non Resident.

In case the disability assessment certificate has expired, one would still be able to claim such deductions in the year in which the certificate expires. However, a fresh certificate would be required from the succeeding year for claiming the benefits u/s 80U.

Conclusion

There are other sections as well which will help you in saving more taxes. While filing your income tax return, be cautious to claim all deductions available to you and achieve maximum tax benefit.

In case, you still have any problem in following return filing procedure, just hire our eCAs to assist you in this regard.

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