Compute flat tax deduction under Section 80U for resident individual taxpayers suffering from disability or severe disability.
Deduction directly offsets gross total income before arriving at total tax liability.
Section 80U of the Income Tax Act, 1961 provides a flat statutory tax deduction to a resident individual who is certified by a recognized medical authority to be a person with disability or person with severe disability.
Disabilities covered under Section 80U include blindness, low vision, leprosy-cured, hearing impairment, locomotor disability, mental retardation, mental illness, autism, and cerebral palsy as defined under Persons with Disabilities Act.
If an individual claims tax deduction under Section 80U in their personal return, no family member (parents, spouse, siblings) can claim deduction under Section 80DD in respect of the same individual for that assessment year.
| Disability Category | Percentage Impairment | Statutory Deduction Amount | Documentation Required |
|---|---|---|---|
| Person with Disability | 40% to 79% | ₹75,000 (Flat) | Form 10-IA / Medical Certificate |
| Person with Severe Disability | 80% or more | ₹1,25,000 (Flat) | Form 10-IA from Govt CMO/Civil Surgeon |
No. Section 80U deduction is available exclusively to resident individuals in India.
If the condition is certified as temporary, the certificate is valid for the specified period. If certified as permanent, the certificate remains valid indefinitely.
No. The aggregate deduction under Chapter VI-A (including Section 80U) cannot exceed Gross Total Income (GTI). It cannot create a negative income or carry-forward loss.