Deduction under Section 80U
A fixed deduction for a resident individual who is a person with a disability (old regime).
Switch calculator — current: Deduction under Section 80U
Your details
₹75,000 for 40–79%; ₹1,25,000 for 80–100%.
Your answer
₹ —
Still needed: the disability percentage.
- The figure, and how it compares where there is a choice
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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 80U: 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 80U gives a resident individual who is a person with a disability a fixed deduction (old regime): ₹75,000 for 40–79% disability and ₹1,25,000 for 80–100%.
Section 80U gives a resident individual who is a person with a disability a fixed deduction (old regime): ₹75,000 for 40–79% disability and ₹1,25,000 for 80–100%. It does not depend on expenditure and is not available to a non-resident.
- 40%–79% disability → ₹75,000.
- 80%–100% → ₹1,25,000.
- No disability or non-resident → ₹0.
Worked example
Deduction under 80U = ₹75,000.
A resident individual with 60% disability.
- 60% falls in the 40–79% band.
Deduction under 80U = ₹75,000.
Frequently asked questions
What is the difference between 80U and 80DD?
80U is for your own disability; 80DD is for a dependent’s disability. The fixed amounts are the same.
Do I need a certificate?
Yes, a disability certificate from a prescribed medical authority.
Every figure the calculator shows lists the sections it relies on under “Legal basis”. For guidance only — not tax advice.