♿ Section 80U Calculator

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