Section 80DD Disability Deduction After Return
Claim Section 80DD for dependent with disability: medical certificate, flat deduction, and ITR-2 filing.
The 60-second version
Section 80DD allows ₹75,000 (₹1,25,000 for severe disability) for dependent with disability — not available for NRI years; claim once resident with Form 10-IA from prescribed authority.
80DD is for dependent — 80U is self
Section 80DD covers dependent spouse, child, parent, or sibling with disability — I need Form 10-IA certificate from medical authority.
Severe disability (80%+) gets ₹1,25,000 deduction; normal disability ₹75,000.
Not available for NRI tax years — claim from resident portion of return year onward.
Medical costs: also see 80DDB for prescribed diseases.
80DD vs 80U vs 80DDB
| Section | Who | Amount |
|---|---|---|
| 80DD | Dependent disability | ₹75k / ₹1.25L |
| 80U | Self disability | ₹75k / ₹1.25L |
| 80DDB | Specified disease treatment | ₹40k–₹1L |
| 80D | Health insurance premium | ₹25k–₹50k |
| Deduction stack | Can combine 80D + 80DD | If eligible |
80DD claim sequence
Medical assessment
Prescribed hospital authority.
Form 10-IA
Certificate with disability percentage.
Dependent proof
PAN/Aadhaar + relationship.
ITR filing
Claim in Schedule VI-A.
Renew certificate
If temporary disability — annual.
Claim flow
80DD kit
- Form 10-IA.
- Disability ID (UDID optional).
- Dependent PAN.
- Medical history.
- Insurance if any.
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Not medical expense reimbursement
80DD is flat deduction — actual bills not required beyond certificate.
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Adult disabled child?
Eligible dependent — not if independent income taxable.
Parent abroad?
Must be dependent resident — foreign parent generally no.
RNOR claim?
Yes — RNOR is resident for 80DD.
Both spouses disabled child?
One claim per dependent — not duplicate.
Autism spectrum?
Covered if certificate shows prescribed disability.
Foreign diagnosis valid?
Indian Form 10-IA from prescribed authority required.
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