Section 80U Self-Disability Deduction
Claim Section 80U flat deduction with Form 10-IA certificate — difference from 80DD dependent claim.
The 60-second version
Section 80U is for my own disability — not dependents (that is 80DD). I obtain Form 10-IA from prescribed hospital and claim in ITR-2 as ROR.
80U is for self — 80DD is for dependent
Section 80U grants flat deduction for resident individual with disability — ₹75,000 (40–79%) or ₹1,25,000 (80%+ severe).
I need Form 10-IA certificate from neurologist / civil surgeon / psychiatrist listed in Income Tax Rules.
Cannot claim both 80U and 80DD for same person — if I care for dependent child, 80DD applies to me; child does not file 80U.
Dependent path: Section 80DD guide.
80U vs 80DD vs 80DDB
| Section | Who | Amount |
|---|---|---|
| 80U | Self disability | ₹75k / ₹1.25L flat |
| 80DD | Dependent disability | ₹75k / ₹1.25L flat |
| 80DDB | Specified disease treatment | ₹40k–₹1L actual |
| 80D | Health insurance premium | ₹25k–₹50k |
| Form 10-IA | Required for 80U/80DD | Renew if expired |
80U claim sequence
Medical assessment
Get disability % certificate on Form 10-IA.
ITR form
File ITR-2 or ITR-3 — not ITR-1.
Schedule VI-A
Enter 80U amount; attach Form 10-IA if asked.
Employer
No employer proof needed — deduction in return only.
Renewal
Re-certify if certificate has expiry date.
Deduction flow
80U claim kit
- Form 10-IA signed.
- Disability % stated.
- Doctor registration number.
- PAN + Aadhaar.
- Prior year ITR copy.
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RNOR and 80U
80U needs ROR status — not available while NRI.
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0 of 4 checked
OCI claim 80U?
Yes if ROR under Section 6.
Autism / ADHD?
If certified disability % under Rules — yes.
Certificate from US doctor?
Must be Indian prescribed authority or re-assessed in India.
Both 80U and 80DD?
No for same disability — different persons only.
New regime?
80U only in old tax regime.
UDID card enough?
Form 10-IA still required for income tax.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.