Section 80U deduction can be claimed by taxpayers who have been certified by a Medical Authority to be a person with disability or severe disability. Section 80U and 80DDB provide tax benefits to individuals and their family members with disabilities. Individuals suffering from disability can get deduction under Section 80U. On the other hand, an individual can claim tax benefit under Section 80DDB, if a dependent family member is suffering from disability.

Amount of Deduction under Section 80U

For Person with Disability

A person with disability means the person is suffering from at least 40% of disability. If an individual has at least 40% of a disability then he/she is eligible for a deduction of Rs. 75,000.

For Person with Severe Disability

A person with disability means the person who is suffering from at least 80% of a disability. If an individual has severe disability then he/she is eligible for a deduction of Rs. 1,25,000.