Section 80DD Calculator – Calculate Tax Deduction for Disabled Dependent
A Section 80DD calculator tells you whether you can claim a fixed deduction for a disabled dependent and how much tax it saves. The deduction is ₹75,000 for a disability of 40% to 79% and ₹1,25,000 for a severe disability of 80% or more. It is available only under the old tax regime.
If you support a brother with autism, a mother after a stroke or a child with a locomotor disability, you already know the costs add up. This page checks whether the law gives you a deduction for it, shows the exact amount, and tells you which certificate to get before you file. Enter your details above and read the result against the rules below.
What Is a Section 80DD Calculator?
A Section 80DD calculator is a tool that checks your eligibility for the disabled-dependent deduction, picks the correct fixed amount, and converts it into a tax saving at your slab rate.
Section 80DD of the Income-tax Act, 1961 is the rule behind it. Under the Income-tax Act, 2025, which applies from 1 April 2026, the same deduction sits in Section 127 (ARTH, 2026). Amounts and conditions are unchanged; only the number moved.
Two ideas matter here. A deduction lowers your taxable income, so the saving is deduction × slab rate × 1.04 (the 4% cess). And 80DD is a fixed deduction: the amount is set by the severity of the disability, not by how much you spent.
How to Use the Section 80DD Calculator
Answer five questions, and the tool returns an eligibility verdict, the deduction, the drop in taxable income and an estimated saving.
1
Taxpayer Type
Resident individual or resident HUF. Non-residents cannot claim.
2
Relationship
Spouse, child, parent, brother or sister for an individual; any member for an HUF.
3
Disability Level
40% to 79% (normal) or 80% or more (severe), as written on the certificate.
4
Spend or Payment
Whether you paid for treatment, nursing, training or rehabilitation, or paid into an approved scheme, during the year. This is a yes/no check. Entering a bigger bill does not raise the deduction.
5
Tax Regime and Slab
Pick the old regime and the slab where your last rupee of income falls.
If the verdict says "not eligible", read the reason line: it will point to one of the rules in the next sections. If it says eligible, move on to the certificate checklist.
Section 80DD Deduction Limit for FY 2026-27
The Section 80DD deduction limit is ₹75,000 for a dependent with disability and ₹1,25,000 for a dependent with severe disability, per the Income Tax Department's Section 80DD text and the Section 127 summary on EZTax (2026). It is a fixed amount: you get the full figure even if you spent less, and you do not get more if you spent more.
| Disability level | Fixed deduction | Tax saved at 30% (with cess) | Tax saved at 20% (with cess) | Tax saved at 5% (with cess) |
|---|
| 40% to 79% | ₹75,000 | ₹23,400 | ₹15,600 | ₹3,900 |
| 80% or more | ₹1,25,000 | ₹39,000 | ₹26,000 | ₹6,500 |
It is separate from the ₹1.5 lakh Section 80C limit, so it sits on top of it (use our Section 80C calculator to see that room). Surcharge is ignored in the table; it applies only to high incomes.
Next step: note which row your dependent's certificate points to. That one number drives the rest.
Who Can Claim Deduction Under Section 80DD?
Only a resident individual or a resident HUF can claim Section 80DD, and only for a dependent who relies wholly or mainly on you for support. NRIs are excluded (Tax2Win, 2026).
Individuals can claim for a spouse, child, parent, brother or sister.
HUFs can claim for any member of the HUF.
Not covered: grandparents, in-laws and other relatives, unless they fit one of the relationships above (MyITReturn, 2026).
Not claimable for yourself. Your own disability falls under Section 80U (Section 154 from 1 April 2026).
"Wholly or mainly dependent" is a question of fact. If the person has a small income of their own but you pay for most of their upkeep and care, you are on safe ground. If they are self-supporting, a claim is hard to defend.
Eligible Dependants and Disability Criteria
A dependent qualifies when a prescribed medical authority certifies a disability of at least 40%. The Income Tax Department's text ties "disability" to the Persons with Disabilities Act, 1995, and to the National Trust Act, 1999, which covers autism, cerebral palsy and multiple disabilities. Widely accepted categories include blindness, low vision, hearing impairment, locomotor disability, mental illness, intellectual disability, autism and cerebral palsy.
| Feature | Normal disability | Severe disability |
|---|
| Disability percentage | 40% to 79% | 80% or more |
| Fixed deduction | ₹75,000 | ₹1,25,000 |
| Certificate | Medical authority certificate (Form 10-IA for autism, cerebral palsy, multiple disability; Form 30 from Tax Year 2026-27). Same for both levels. |
| Expenses or scheme payment needed? | Yes, but only as a condition | Yes, but only as a condition |
Normal Disability: ₹75,000 Deduction
A normal disability means a certified loss of 40% or more but less than 80%. A dependent certified at 40% exactly qualifies. The deduction is ₹75,000, whatever the actual bill.
Severe Disability: ₹1,25,000 Deduction
A severe disability means 80% or more of one or more disabilities, or a severe disability under the National Trust Act. The words are "80% or more", so a certificate showing exactly 80% earns ₹1,25,000. Some ranking guides write "above 80%", which is stricter than the law.
What Expenses Qualify Under Section 80DD?
Section 80DD counts two kinds of outgo: spending on the dependent's care, or payments into an approved maintenance scheme.
Care costs: medical treatment including nursing, training, and rehabilitation of the dependent.
Scheme payments: premiums or deposits under a scheme of LIC, another insurer, or the UTI Administrator or a specified company, meant for the dependent's long-term maintenance. The scheme must pay an annuity or lump sum for the dependent when you die, or after you reach 60 and stop paying. You must also name the dependent, another person or a trust as the nominee.
Here is the catch most pages skip. The deduction is fixed, yet you still have to have incurred one of these. Keep receipts or premium proofs on file even though you do not enter an amount. If the dependent dies before you, amounts you received from the scheme are taxed as your income in the year of receipt (Income Tax Department, Section 80DD text).
Documents Required for Section 80DD
You need a valid disability certificate, proof of the relationship, and evidence of spending or scheme payment.
| Document | Details |
|---|
| Disability certificate | For autism, cerebral palsy and multiple disability, Form 10-IA, filed online before your return; you then enter its date and acknowledgement number in the Schedule 80DD of your ITR. For other disabilities, the certificate in the form notified by the government. For Tax Year 2026-27, the Income Tax Department lists Form 30 (Income-tax Rules, 2026) as the certificate for sections 127 and 154, replacing Form 10-IA. |
| Who may certify | Under Rule 11A, a neurologist with an MD in neurology (a paediatric neurologist for children), or a civil surgeon or chief medical officer of a government hospital. |
| Dependent details | Nature of disability, relationship, and PAN or Aadhaar if available. |
| Spend or scheme proof | Medical, nursing, training or therapy receipts, or the premium receipt for the scheme. |
| Re-certification | If the certificate says the disability must be reassessed after a period, the deduction stops for later years until you file a new certificate. |
Confirm the exact form your ITR utility asks for; the Income Tax Department's portal is the final word.
Section 80DD in Old Tax Regime vs New Tax Regime
Section 80DD is not available under the new tax regime. It works only under the old regime, under both the 1961 Act and the 2025 Act (ARTH, 2026; MyITReturn, 2026). If you stay in the default new regime, the calculator will return ₹0.
| Feature | Old regime | New regime (default) |
|---|
| Section 80DD / 127 | ₹75,000 or ₹1,25,000 | Not available |
| Standard deduction (salaried) | ₹50,000 | ₹75,000 |
| Rebate | ₹12,500 if income ≤ ₹5 lakh | Tax nil up to ₹12 lakh income |
Do not choose the old regime for 80DD alone. Take a salaried person with ₹15 lakh gross: the new regime costs about ₹97,500 including cess. In the old regime with only the severe-disability amount, taxable income is ₹13.25 lakh and tax is ₹2,18,400. The old regime catches up only when total deductions (80C, HRA, home loan interest, 80D, NPS and 80DD together) run to roughly ₹5.4 lakh beyond the standard deduction. This is our own arithmetic from the published slabs, not an official figure. Compare both with the income tax calculator or get tax planning advice.
Section 80DD Calculator Example
Three cases, worked on old-regime slabs. Income shown is taxable income before the 80DD claim.
Case 1: normal disability, 30% slab
Meera has taxable income of ₹14,00,000 and supports her brother, certified at 60%. Tax without 80DD is ₹2,32,500. With the ₹75,000 deduction, taxable income is ₹13,25,000 and tax is ₹2,10,000. Saving: ₹22,500, or ₹23,400 with cess.
Case 2: severe disability, 20% slab
Rakesh has taxable income of ₹8,00,000 and a daughter certified at 80%. Tax is ₹72,500 without the claim. After the ₹1,25,000 deduction, income is ₹6,75,000 and tax is ₹47,500. Saving: ₹25,000, or ₹26,000 with cess.
Case 3: the rebate effect
Anita has taxable income of ₹5,50,000 and a severely disabled dependent. Tax without 80DD is ₹22,500 plus ₹900 cess = ₹23,400. After the deduction, income is ₹4,25,000, where tax is ₹8,750 and the old-regime rebate (up to ₹12,500 for income of ₹5 lakh or less) removes it. Saving: ₹23,400, the whole bill, far more than 5% of ₹1.25 lakh.
Section 80DD vs Section 80U
Section 80DD is for supporting a disabled dependent; Section 80U is for a person with a disability claiming on their own return. The amounts are the same (₹75,000 and ₹1,25,000), but the claimant is different. Both cannot be claimed for the same person in the same year.
| Point | Section 80DD (Section 127) | Section 80U (Section 154) |
|---|
| Who claims | Resident individual or HUF supporting the dependent | The person with disability, resident individual |
| HUF can claim | Yes | No |
| Spend condition | Care spend or scheme payment | None |
| Related section | 80DDB (specified diseases, actual spend up to ₹40,000, ₹1,00,000 for senior citizens) | n/a |
Who should claim? (Our reasoning, not official guidance.) The saving equals the deduction times the slab of whoever claims it. If the disabled person has no taxable income, a Section 80U claim saves nothing, so 80DD in your return is the one that works. If they do have taxable income, compare the two slabs; in most families the supporter is in the higher slab, so 80DD saves more. Check Section 80U before deciding, because once one of you claims, the other is shut out.
Common 80DD Mistakes
Most rejected or reduced claims come from a few repeat errors.
Claiming under the new regime. The return will not give it to you. Check the regime first.
Letting the certificate lapse. A certificate with a reassessment date stops supporting the claim after it expires.
Claiming and the dependent claiming 80U. One wins; the other is disallowed.
Skipping the proof because the amount is fixed. You still need records of spending or scheme payment.
Mixing up 80DD and 80DDB. Specified diseases such as certain cancers or Parkinson's fall under 80DDB, which counts actual spend and needs a different certificate. See our 80D calculator for health insurance premiums.
Want a CA to check eligibility and file your return? Book a free consultation or see individual ITR filing. If you missed the claim in a filed return, read about a revised ITR.
FAQs
It is fixed: ₹75,000 for 40% to 79% disability, ₹1,25,000 for 80% or more. It does not rise or fall with the bill, but you must have spent on care or paid into an approved scheme during the year.
No. Section 80DD (Section 127 under the Income-tax Act, 2025) works only under the old tax regime.
Yes. The law says 80% or more, so exactly 80% qualifies for ₹1,25,000.
No. If the person with disability claims Section 80U (Section 154 from 1 April 2026) in their own return, you cannot claim 80DD for them that year.
Form 10-IA applies to autism, cerebral palsy and multiple disability, and other disabilities use the notified certificate, for returns under the 1961 Act. For Tax Year 2026-27, the Income Tax Department lists Form 30. Check which one your ITR utility asks for.
No. Only resident individuals and resident HUFs can claim it.
A neurologist with an MD in neurology, a paediatric neurologist for children, or a civil surgeon or chief medical officer in a government hospital (Rule 11A).
If it carries a reassessment date, you cannot claim the deduction for later years until a fresh certificate is filed with your return.