Our Products
Loans
Cards
Insurance
Investment
Stock Market
Electronics Mall
CIBIL Score
Knowledge Centre
Calculators
Our Services
Do not call
En
Last updated on: April 29, 2026
Section 80DD of the Income Tax Act provides a tax deduction to family members taking care of disabled dependent members of the family. It outlines a fixed tax deduction regardless of their income level.
The deductions under this section include deductions for expenses borne for medical treatments and deposited amounts under a notified scheme. Given below are vital terms and their subsequent definitions under Sec. 80DD of the Income Tax Act of 1961.
Before claiming Section 80DD, it is vital to note that this deduction is only available under the Old Tax Regime. If you have opted for the New Tax Regime (Section 115BAC), you are not eligible for this deduction. Ensure you evaluate your tax liability under both regimes before filing your ITR.
Disabled dependents can include family members such as spouse, children, siblings and parents of the individual. For Hindu Undivided Families (HUFs), they include a member of the HUF.
Disabled individuals must fully or majorly depend on the taxpayer for their needs. However, if you have already claimed the deduction under Section 80U, you are ineligible for Section 80DD.
The definition of disability is similar to one provided in the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, as updated under the Rights of Persons with Disabilities Act, 2016. It also includes that which is mentioned in the National Trust Act of 1999, such as autism, cerebral palsy, and multiple disabilities.
Given below is an overview of the conditions covered u/s 80DD of the Income Tax Act:
Section 80DD provides eligible individuals with a fixed deduction, no matter the age or income group. An explanation of the deductions is as follows.
A caretaker may get a tax deduction of up to ₹75,000. However, you must furnish a medical practitioner’s certified statement that asserts a disability of 40% and above.
In case of severe disability, i.e., 80% and above, the person responsible for the expenses of the disabled dependent can claim a tax deduction of up to ₹1.25 Lakhs.
Check the table to learn about the Section 80DD deduction limit available for different levels of disability:
| Disability Percentage | Deduction |
|---|---|
40% and above |
₹75,000 |
80% and above (severe) |
₹1.25 Lakhs |
If you wish to claim deductions under Section 80DD of the Income Tax Act, you may need to provide the following documents:
Section 80DD applies to expenses incurred on the maintenance (including medical treatment) of a disabled dependent or contribution to notified insurance schemes meant for their care.
If the deduction is claimed through contribution to such a scheme, and the disabled dependent predeceases the taxpayer, the amount received by the taxpayer shall be treated as taxable income in the year of receipt.
Under Section 80DD of the Income Tax Act, the taxability of insurance payouts for a disabled dependent depends on when the payout is received. If the dependent passes away before the taxpayer, the entire amount received from the scheme is treated as the taxpayer’s income and taxed as per the applicable slab rate in that financial year.
However, payouts can also be accessed during the taxpayer’s lifetime after a certain age, provided contributions to the scheme are stopped. In such cases, the amount received is not treated as taxable income, allowing funds to be used for the dependent’s care without additional tax liability.
All these sections allow taxpayers to claim tax deductions or benefits for the expenses borne for medical reasons, either of themselves or their dependents. However, the conditions to qualify for these benefits and the limit vary.
Here is an overview of the differences between these sections:
| Section | Purpose | Deduction Limit |
|---|---|---|
Section 80DD |
Medical treatment and maintenance of disabled dependents |
40% disability: ₹75,00080% disability (severe): ₹1,25,000 |
Section 80DDB |
Medical treatment for specified diseases |
Below 60 years: Up to ₹40,00060 years and above: Up to ₹1,00,000 |
Section 80D |
Health insurance premiums and preventive healthcare |
Self/family: ₹25,000 (₹50,000 if senior citizen)Parents: ₹25,000 (₹50,000 if senior citizen) |
Section 80U |
Medical expenses incurred directly by the disabled taxpayer (assessee) |
Normal disability (40% and above): ₹75,000Severe disability (80% and above): ₹1,25,000 |
Reviewer
Yes, you can use tax calculators available on the official Income Tax Department portal to estimate your deductions.
To claim a deduction under 80DD, you need to furnish a certificate issued by a recognised medical authority as prescribed under the PwD Act and the National Trust Act.
Yes, along with other disabilities, cerebral palsy is included under Section 80DD.
The deduction is claimed while filing the Income Tax Return; separate submission is not required unless asked by the tax authorities.
While both provide similar tax deductions, Section 80U holds the disabled individual as an assessee. On the other hand, Section 80DD considers the caretaker of the disabled dependent as the assessee.
The Section 80DD limit depends on the severity of your disabled dependent’s condition. If the medical certificate states the condition as 40% and above, the limit is ₹75,000. In the case of 80% and above (severe disability), the limit extends to ₹1.25 Lakhs.
Section 80DD provides tax deductions for expenses on the maintenance, treatment, and rehabilitation of a dependent with a disability.
Section 80DD provides tax deductions for the medical treatment and rehabilitation of a disabled dependent up to the limits prescribed.
Yes, to claim deductions under Section 80DD, you need a valid medical certificate verifying the dependent's disability, Form 10‑IA where applicable, and a self‑declaration of expenses.
Academy 
