80U Calculator – Calculate Tax Deduction for Disabled Individuals
Estimate your eligible Section 80U deduction under the old tax regime. This calculator helps resident individuals with certified disability check whether they can claim ₹75,000 or ₹1,25,000 as a flat deduction.
Calculate Your Section 80U Deduction
Enter your income, residential status, disability category and selected tax regime.
What is Section 80U Deduction?
Section 80U of the Income Tax Act provides tax relief to resident individuals who have a certified disability. Unlike medical reimbursement or expense-based deductions, Section 80U gives a fixed deduction from total income. This means the deduction amount does not depend on the actual treatment cost, assistive device expense or medical bills incurred during the year.
Section 80U Deduction Limit for FY 2025-26
| Disability Category | Disability Percentage | Deduction Amount |
|---|---|---|
| Person with disability | 40% or more but less than 80% | ₹75,000 |
| Person with severe disability | 80% or more | ₹1,25,000 |
Who Can Claim Section 80U?
- The taxpayer must be a resident individual in India.
- The taxpayer must have a certified disability of at least 40%.
- The taxpayer should have a valid disability certificate from the prescribed medical authority.
- The deduction is generally claimed under the old tax regime.
- Non-residents, HUFs, firms and companies cannot claim Section 80U deduction.
Section 80U vs Section 80DD
Many taxpayers confuse Section 80U with Section 80DD. The difference is simple: Section 80U is claimed by the individual who has the disability. Section 80DD is claimed by a taxpayer who incurs expenses for a dependent with disability.
| Basis | Section 80U | Section 80DD |
|---|---|---|
| Who claims it? | Disabled taxpayer himself/herself | Taxpayer supporting a dependent with disability |
| Residential status | Resident individual | Resident individual or HUF |
| Deduction nature | Flat deduction | Flat deduction subject to conditions |
| Common confusion | Used for self-disability | Used for dependent disability support |
Frequently Asked Questions
What is the maximum deduction under Section 80U?
The deduction is ₹75,000 for disability of 40% or more and ₹1,25,000 for severe disability of 80% or more.
Is Section 80U available under the new tax regime?
Section 80U is generally claimed under the old tax regime. If you choose the new regime, this calculator shows the 80U deduction as unavailable.
Can an NRI claim Section 80U deduction?
No. Section 80U is available only to resident individuals.
Do I need to submit medical bills for Section 80U?
No. Section 80U is a flat deduction. However, a valid disability certificate is required.
Can parents claim Section 80U for a disabled child?
No. Section 80U is for the disabled taxpayer. Parents or family members may need to check Section 80DD for dependent disability support.