Section 80U allows an individual who is resident and who, at any time during the previous year, is certified by the medical authority to be a person with disability, a deduction of seventy-five thousand rupees in computing total income. For a person with severe disability, the figure is one hundred and twenty-five thousand rupees.
The deduction is a fixed sum; the section does not link it to any expenditure. "Disability" and "person with disability" take their meanings from the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, and include autism, cerebral palsy and multiple disabilities under the National Trust Act, 1999. A "person with severe disability" is a person with eighty per cent or more of one or more disabilities, or a person with severe disability under the National Trust Act.
Operative consequences
A copy of the certificate from the medical authority, in the prescribed form and manner, must be furnished with the return under s. 139 for the year of the claim (sub-section (2)).
Where the certificate requires reassessment of the disability after a stated period, no deduction is allowed for years beginning after the previous year in which the certificate expired, unless a new certificate is obtained and furnished with the return.
The deduction sits under heading D of Chapter VI-A ("Other deductions"), so the due-date condition in s. 80AC for heading C does not apply to it.
Where total income is computed under s. 115BAC(1A), s. 115BAC(2)(i) excludes deductions under Chapter VI-A other than those under ss. 80CCD(2), 80CCH(2) and s. 80JJAA, so this deduction is not available in that case.
Status
Operative for assessment year 2026-27, with no sunset clause. The Finance Act, 2026 does not amend this section.
The 1961 Act governs assessment year 2026-27 and earlier years; the Income-tax Act, 2025 governs tax year 2026-27 onwards, and for this subject the 2025 Act provision is s. 154. Section 154 allows Rs 75000 or Rs 125000 respectively, and requires the certificate to be furnished with the return under s. 263.
Case Laws & Commentary
SECTION 80U — DEDUCTION IN THE CASE OF A PERSON WITH DISABILITY
Case Laws & Commentary (Income-tax Act, 1961 as amended by Finance Act, 2026)
STATUTORY SCHEME (editorial summary — verbatim bare-Act text in the companion Block-1 file)
Marginal heading: Deduction in case of a person with disability.
Section 80U allows a resident individual who, at any time during the previous year, is certified by the prescribed medical authority to be a person with disability, a fixed deduction of Rs 75,000; and where he is a person with severe disability (disability of eighty per cent or more, including the specified conditions), a fixed deduction of Rs 1,25,000. The deduction is a flat sum irrespective of expenditure, supported by a certificate of disability in the prescribed form from the prescribed medical authority (renewable on expiry).
A. SECTION COMMENTARY
A.1 Structural position
Section 80U is the disability deduction for the person with disability himself, the counterpart of section 80DD (which relieves the caregiver of a disabled dependant). It is a flat-sum deduction conditioned on a disability certificate. It is the sole provision in heading 'D' ('Other deductions') of Chapter VIA.
A.2 Provision taxonomy
A flat deduction (Rs 75,000, or Rs 1,25,000 for severe disability) for a resident individual certified as a person with disability, not linked to actual expenditure, conditioned on a certificate from the prescribed medical authority (renewable when the certificate lapses).
A.3 Core doctrinal themes
The operative features are the resident-individual and certification conditions, the flat-sum (not expenditure-linked) character, and the distinction between disability and severe disability. The definitions of 'disability', 'severe disability' and 'person with disability' are drawn from the relevant disability legislation. The field is documentary and lightly litigated; section 80U must not be conflated with section 80DD (caregiver), and both cannot be used to claim the same relief stream twice.
A.4 Legislative evolution / FA amendment trail
The deduction amounts were enhanced over time, the present figures (Rs 75,000 / Rs 1,25,000) being fixed by the Finance Act, 2015 (w.e.f. assessment year 2016-17). Not amended by the Finance Act, 2026; unavailable under the default section 115BAC regime.
A.5 CA practitioner pointers
(1) The deduction is a flat sum and does not require proof of the amount of expenditure, but a valid disability certificate (Form 10-IA where applicable) is essential and must be renewed on expiry. (2) Distinguish section 80U (person with disability) from section 80DD (caregiver of a disabled dependant). (3) Apply the severe-disability (eighty per cent or more) threshold for the higher figure. (4) Unavailable under the default regime.
B. FA 2026 IMPACT NOTE
Section 80U is NOT amended by the Finance Act, 2026; the flat deductions of Rs 75,000 / Rs 1,25,000 continue for resident individuals with disability / severe disability, available only under the old regime.
C. CASE LAW — CLUSTERED BY ISSUE
Cluster C-1 : Conditions and the section 80DD distinction
Held: The deduction is a flat sum (Rs 75,000, or Rs 1,25,000 for severe disability) conditioned on a valid disability certificate from the prescribed medical authority; it is available to the person with disability himself, as distinct from section 80DD, which relieves the assessee maintaining a disabled dependant.
Ratio: Section 80U is a flat, certificate-based deduction for the disabled individual; it is distinct from, and not to be conflated with, the caregiver deduction in section 80DD.
Relevance: States the operative framework and the key distinction; the field is documentary and the constitutional validity of the disability-deduction scheme was upheld in the section 80DD context in Ravi Agarwal v. Union of India (2019) 410 ITR 399 (SC).
Editorial note on sourcing
Editorial scheme summary prepared from the Income-tax Act, 1961 as amended by the Finance Act, 2025, read with the Finance Act, 2026; verbatim bare-Act text is carried in the companion Block-1 treatise file. Case law is restricted to reported Supreme Court / High Court authority verified against standard law reports. For documentary, lightly-litigated deductions the scarcity is stated candidly and the governing statutory material is given.
Function in the statutory architecture
Section 80U allows an individual who is resident and who, at any time during the previous year, is certified by the medical authority to be a person with disability, a deduction of seventy-five thousand rupees in computing total income. For a person with severe disability, the figure is one hundred and twenty-five thousand rupees.
The deduction is a fixed sum; the section does not link it to any expenditure. "Disability" and "person with disability" take their meanings from the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, and include autism, cerebral palsy and multiple disabilities under the National Trust Act, 1999. A "person with severe disability" is a person with eighty per cent or more of one or more disabilities, or a person with severe disability under the National Trust Act.
Operative consequences
Status
Operative for assessment year 2026-27, with no sunset clause. The Finance Act, 2026 does not amend this section.
The 1961 Act governs assessment year 2026-27 and earlier years; the Income-tax Act, 2025 governs tax year 2026-27 onwards, and for this subject the 2025 Act provision is s. 154. Section 154 allows Rs 75000 or Rs 125000 respectively, and requires the certificate to be furnished with the return under s. 263.
Case Laws & Commentary
SECTION 80U — DEDUCTION IN THE CASE OF A PERSON WITH DISABILITY
Case Laws & Commentary (Income-tax Act, 1961 as amended by Finance Act, 2026)
STATUTORY SCHEME (editorial summary — verbatim bare-Act text in the companion Block-1 file)
Marginal heading: Deduction in case of a person with disability.
Section 80U allows a resident individual who, at any time during the previous year, is certified by the prescribed medical authority to be a person with disability, a fixed deduction of Rs 75,000; and where he is a person with severe disability (disability of eighty per cent or more, including the specified conditions), a fixed deduction of Rs 1,25,000. The deduction is a flat sum irrespective of expenditure, supported by a certificate of disability in the prescribed form from the prescribed medical authority (renewable on expiry).
A. SECTION COMMENTARY
A.1 Structural position
Section 80U is the disability deduction for the person with disability himself, the counterpart of section 80DD (which relieves the caregiver of a disabled dependant). It is a flat-sum deduction conditioned on a disability certificate. It is the sole provision in heading 'D' ('Other deductions') of Chapter VIA.
A.2 Provision taxonomy
A flat deduction (Rs 75,000, or Rs 1,25,000 for severe disability) for a resident individual certified as a person with disability, not linked to actual expenditure, conditioned on a certificate from the prescribed medical authority (renewable when the certificate lapses).
A.3 Core doctrinal themes
The operative features are the resident-individual and certification conditions, the flat-sum (not expenditure-linked) character, and the distinction between disability and severe disability. The definitions of 'disability', 'severe disability' and 'person with disability' are drawn from the relevant disability legislation. The field is documentary and lightly litigated; section 80U must not be conflated with section 80DD (caregiver), and both cannot be used to claim the same relief stream twice.
A.4 Legislative evolution / FA amendment trail
The deduction amounts were enhanced over time, the present figures (Rs 75,000 / Rs 1,25,000) being fixed by the Finance Act, 2015 (w.e.f. assessment year 2016-17). Not amended by the Finance Act, 2026; unavailable under the default section 115BAC regime.
A.5 CA practitioner pointers
(1) The deduction is a flat sum and does not require proof of the amount of expenditure, but a valid disability certificate (Form 10-IA where applicable) is essential and must be renewed on expiry. (2) Distinguish section 80U (person with disability) from section 80DD (caregiver of a disabled dependant). (3) Apply the severe-disability (eighty per cent or more) threshold for the higher figure. (4) Unavailable under the default regime.
B. FA 2026 IMPACT NOTE
Section 80U is NOT amended by the Finance Act, 2026; the flat deductions of Rs 75,000 / Rs 1,25,000 continue for resident individuals with disability / severe disability, available only under the old regime.
C. CASE LAW — CLUSTERED BY ISSUE
Cluster C-1 : Conditions and the section 80DD distinction
Statutory scheme of section 80U (distinguished from section 80DD)
Facts: A resident individual certified as a person with disability claims the flat deduction.
Issue: What governs eligibility and quantum, and how section 80U differs from section 80DD.
Held: The deduction is a flat sum (Rs 75,000, or Rs 1,25,000 for severe disability) conditioned on a valid disability certificate from the prescribed medical authority; it is available to the person with disability himself, as distinct from section 80DD, which relieves the assessee maintaining a disabled dependant.
Ratio: Section 80U is a flat, certificate-based deduction for the disabled individual; it is distinct from, and not to be conflated with, the caregiver deduction in section 80DD.
Relevance: States the operative framework and the key distinction; the field is documentary and the constitutional validity of the disability-deduction scheme was upheld in the section 80DD context in Ravi Agarwal v. Union of India (2019) 410 ITR 399 (SC).
Editorial note on sourcing
Editorial scheme summary prepared from the Income-tax Act, 1961 as amended by the Finance Act, 2025, read with the Finance Act, 2026; verbatim bare-Act text is carried in the companion Block-1 treatise file. Case law is restricted to reported Supreme Court / High Court authority verified against standard law reports. For documentary, lightly-litigated deductions the scarcity is stated candidly and the governing statutory material is given.