Deduction under Section 80DD
A fixed deduction for the maintenance of a dependent with a disability (old regime).
Switch calculator — current: Deduction under Section 80DD
Your details
₹75,000 for 40–79%; ₹1,25,000 for 80% and above.
Your answer
₹ —
Still needed: the disability percentage.
- The figure, and how it compares where there is a choice
- Every step of the working, line by line
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For guidance only — not tax advice. Every figure is drawn from BharatX’s verified rule book, with the sections and rules shown alongside it.
Deduction under Section 80DD: how it works and FAQs
FY 2025-26 (Income-tax Act 1961) and FY 2026-27 (Income-tax Act 2025) · Updated
How it works
Section 80DD gives a fixed deduction for the maintenance of a dependent with a disability (old regime).
Section 80DD gives a fixed deduction for the maintenance of a dependent with a disability (old regime). It is ₹75,000 for 40–79% disability and ₹1,25,000 for 80% and above. It does not depend on how much you actually spent. It is not available to a non-resident, or if the dependent is claiming 80U.
- 40%–79% disability → ₹75,000.
- 80% and above → ₹1,25,000.
- Otherwise, or for a non-resident, or if the dependent claims 80U → ₹0.
Worked example
Deduction under 80DD = ₹1,25,000.
A dependent with 85% disability.
- 85% falls in the 80%+ band.
Deduction under 80DD = ₹1,25,000.
Frequently asked questions
Does the deduction depend on my spending?
No, it is a fixed amount based only on the disability percentage.
Who is a dependent for 80DD?
A spouse, child, parent, or sibling who depends on you and has a certified disability.
Every figure the calculator shows lists the sections it relies on under “Legal basis”. For guidance only — not tax advice.