Calculate 80U Deduction
Disability Type:
-
Category:
-
80U Deduction:
₹0
Tax Saved (30% slab):
₹0
About Section 80U
Section 80U provides deduction to individuals who are certified as persons with disability by medical authority.
Deduction Amount:
- Normal Disability (40% to 79%): Fixed deduction of ₹75,000
- Severe Disability (80% or more): Fixed deduction of ₹1,25,000
Eligible Disabilities:
- Blindness or low vision
- Hearing impairment
- Locomotor disability
- Mental retardation
- Mental illness
- Multiple disabilities
- Autism, cerebral palsy
Important Points:
- Fixed deduction - no need to show actual expenses
- Disability certificate from medical authority required
- Available to resident individuals only
- Cannot be claimed if someone else claims 80DD for you
- Deduction available even if no actual expenditure incurred
Difference between 80U and 80DD:
- 80U: Claimed by the person with disability
- 80DD: Claimed by the person maintaining a disabled dependent