80U Calculator – Calculate Income Tax Deduction for Persons with Disability
The 80U Calculator shows your fixed deduction as a person with disability: ₹75,000 for a certified disability of 40%–79%, and ₹1,25,000 for 80% or more. You must be a resident individual with a valid certificate and use the old tax regime. For FY 2026-27, the rule sits in Section 154 of the Income-tax Act, 2025.
You already did the hard part: getting certified. The deduction itself is a fixed amount, so the sums are short, but three details trip people up: which tax regime you file under, which certificate form applies, and when your certificate expires. This 80U Calculator checks all three, then shows the deduction, the drop in taxable income and a rough tax saving.
What Is an 80U Calculator?
An 80U calculator tells you whether you qualify for the fixed disability deduction and what it is worth. You enter your residency, disability category, certificate status and tax regime. It returns your eligibility, the deduction, the fall in taxable income and a rough tax saving.
The formula:
80U deduction = ₹75,000 for disability 40%–79%; ₹1,25,000 for severe disability 80% or more
Taxable-income reduction = the deduction (it cannot take you below zero)
Estimated tax saving = deduction × your slab rate × 1.04 (the 1.04 adds 4% cess)
This Section 80U calculator is not a full tax computation. It does not see your other income, other deductions or surcharge. For the whole return, use our income tax calculator for old and new regimes.
Next step: keep your disability certificate beside you, because its percentage and expiry date are two of the inputs.
How to Use the 80U Calculator
Answer five questions and read four results.
1
Pick Your Residential Status
Only a resident individual can claim. RNOR counts as resident; NRIs do not qualify.
2
Pick the Disability Category on Your Certificate
Use the percentage printed on it: below 40%, 40%–79%, or 80% or more. If the certificate says "severe disability" under the National Trust Act, pick the severe option.
3
Say Whether You Hold a Valid Certificate
An expired certificate that needed reassessment, or no certificate at all, makes the claim fail.
4
Select the Tax Regime
The old regime allows the deduction. The new regime returns nil.
5
Select Your Highest Slab
The tax saving depends on it: 5%, 20% or 30%.
Read the four results: eligibility status, applicable deduction, taxable-income reduction and estimated tax saving. If the status says "not eligible", the line beneath it names the reason.
Next step: if the tool shows a small saving, read the regime section below before you decide which regime to file under.
Section 80U Deduction Limit for FY 2026-27
The Section 80U deduction limit for FY 2026-27 is ₹75,000 for a person with disability and ₹1,25,000 for a person with severe disability. The amount is fixed, and no expense proof is needed. Section 154 of the Income-tax Act, 2025 states both figures.
| Financial year | Section | Certificate form | Rule |
|---|
| FY 2025-26 (AY 2026-27) | 80U, Income-tax Act, 1961 | Form 10-IA | Rule 11A |
| FY 2026-27 onward (tax year 2026-27) | 154, Income-tax Act, 2025 | Form 30 | Rule 61 |
Some pages still show ₹50,000 and ₹75,000. That is older text from before the limits were raised, so do not use it.
Section 80U is now Section 154, and Form 10-IA is now Form 30
The Income-tax Act, 2025 came into force on 1 April 2026. Its Section 154 carries the same two amounts, and the Income Tax Department’s Form 30 FAQs confirm that Form 30 replaces Form 10-IA for Sections 127 and 154. Bank, employer and older-article language will still say 80U and 10-IA. Quote the pair that matches the year you are filing.
Next step: note which financial year your return covers. That decides the section number and the form name.
Who Can Claim Deduction Under Section 80U?
A resident individual who is certified as a person with disability at any time during the year can claim the 80U deduction for disabled person status, for themselves only. Nobody else can claim it on your behalf.
Residents only. NRIs are out. A resident but not ordinarily resident (RNOR) is still a resident.
Any age. There is no senior or junior cut-off.
Individuals, not HUFs. A Hindu undivided family cannot claim 80U.
Certified during the year. The test in Section 154(1) is certification at any time during the tax year. Since the amount is fixed, that reads as a full deduction even if you were certified in March. This is our reading of the wording, not an official clarification.
Old-regime filers only. More on that below.
Supporting a disabled relative? That is Section 80DD, now Section 127.
Next step: if you are a parent or spouse of a person with disability, jump to the 80U vs 80DD section instead.
Eligible Disability Categories Under Section 80U
The section takes its definitions from the Persons with Disabilities Act, 1995 and the National Trust Act, 1999. A "person with disability" is someone with 40% or more of a disability. The recognised conditions are:
Intellectual disability (listed in the older law as "mental retardation")
Autism, cerebral palsy and multiple disabilities (under the National Trust Act)
The 2016 disability law lists 21 conditions, but the tax sections we read still point to the 1995 Act. If your condition is a newer category, check it with a professional before you rely on the calculator.
One common mix-up: autism, cerebral palsy and multiple disabilities do not automatically mean "severe". The certificate decides the category.
Normal Disability: ₹75,000 Deduction
You get ₹75,000 when your certificate records a disability of 40% to 79%. A person with 55% locomotor disability, for example, claims ₹75,000, and a person with 38% claims nothing. The amount does not change within the band: 40% and 79% receive the same deduction.
Severe Disability: ₹1,25,000 Deduction
You get ₹1,25,000 when the certificate records 80% or more of one or more disabilities, or severe disability as defined in the National Trust Act. The 80U severe disability deduction starts at exactly 80%, not above it. Some pages write "above 80%", which is wrong and can cost a person at 80% a ₹50,000 deduction.
Next step: read the percentage and category printed on your certificate and select that in the tool.
Section 80U vs Section 80DD
Section 80U is claimed by the person who has the disability. Section 80DD is claimed by a resident individual or HUF who supports a dependant with a disability.
| Point | Section 80U (Section 154 from FY 2026-27) | Section 80DD (Section 127 from FY 2026-27) |
|---|
| Who claims | The person with disability | Resident individual or HUF supporting the dependant |
| For whom | Self only | Dependant: spouse, children, parents or siblings (HUF: a member) |
| Deduction amount | ₹75,000 or ₹1,25,000, fixed | ₹75,000, or ₹1,25,000 for severe disability |
| Key condition | Certified resident; certificate valid | Qualifying expense or approved-scheme deposit; dependant must not claim 80U themselves |
The same person cannot sit under both. Section 127(8) excludes a dependant who has claimed Section 154 from the supporter’s claim. So if a disabled adult has taxable income and claims 80U, the parent loses 80DD for that person, and the family should check which claim is worth more. Section 127 is worded "up to ₹75,000", so confirm whether the 80DD amount is now tied to actual spend. Our Section 80DD calculator covers that side.
Next step: if both claims are possible in your family, run each and file the better one.
80U Calculator Example
Three cases show how the deduction, the rebate and the "not eligible" checks work.
Example 1: 80% disability
Ravi is a resident individual with an 80% certified disability and a valid certificate. His gross total income is ₹9,00,000, with no other deductions, and he files under the old regime.
- Eligibility: yes, severe disability
- 80U deduction: ₹1,25,000 (fixed, from gross total income)
- Taxable income: ₹9,00,000 − ₹1,25,000 = ₹7,75,000
- Tax with cess: ₹96,200 without 80U, ₹70,200 with it
- Tax saved: ₹26,000 (₹1,25,000 × 20% × 1.04)
Example 2: 60% disability and the rebate
Seema has a 60% certified disability and a gross total income of ₹5,50,000. Her deduction is ₹75,000, so taxable income falls to ₹4,75,000. Old-regime tax drops from ₹23,400 to nil, because income now sits within the ₹5 lakh rebate limit. The saving is ₹23,400, more than the simple slab maths suggests.
Example 3: where the tool says no
| Case | Result |
|---|
| 38% disability | Not eligible; below 40% |
| NRI | Not eligible; not resident |
| Certificate expired two years ago, reassessment required | Not eligible until a new certificate is furnished |
| New tax regime chosen | Deduction nil; interest and income taxed at new slabs |
Tax saved at each slab (cess included)
| Slab | ₹75,000 deduction | ₹1,25,000 deduction |
|---|
| 5% | ₹3,900 | ₹6,500 |
| 20% | ₹15,600 | ₹26,000 |
| 30% | ₹23,400 | ₹39,000 |
These figures leave out surcharge.
Next step: replace Ravi’s numbers with your own income and slab and compare.
Section 80U in Old Tax Regime vs New Tax Regime
The 80U old tax regime rule is firm: the deduction exists only if you opt for the old regime. The new regime under Section 202 is the default, and it generally withholds Chapter VIII deductions, a point the ICAI’s Chartered Accountant Journal sets out.
Do not pick the old regime for 80U alone. At typical incomes, the new regime’s lower slabs and rebate can beat it by a wide margin. Our simplified comparison, using total income before any deductions, no surcharge and no standard deduction, shows how much total old-regime deductions you would need (80U included) just to match the new regime:
| Total income | New-regime tax (with cess) | Old-regime tax with only 80U of ₹1,25,000 | Total old-regime deductions needed to match |
|---|
| ₹9,00,000 | Nil (rebate) | ₹70,200 | About ₹4.0 lakh |
| ₹12,00,000 | Nil (rebate) | ₹1,40,400 | About ₹7.0 lakh |
| ₹15,00,000 | ₹1,09,200 | ₹2,34,000 | About ₹5.4 lakh |
| ₹20,00,000 | ₹2,08,000 | ₹3,90,000 | About ₹7.1 lakh |
This is our own calculation from published slab rates, not an official figure. If your other old-regime deductions (80C, 80D, HRA, home-loan interest) are small, the new regime usually wins even though it ignores 80U.
Next step: compare both regimes with your full numbers using the
income tax calculator, and total up the old-regime side with our
80C calculator and
Section 80D calculator.
Tax planning help is there if the two results are close.
Documents Required for Section 80U
You need one core document: the disability certificate from the prescribed medical authority. No bills, no treatment records and no expense receipts are asked for. This is the disability certificate income tax claim in full.
| Document | When it applies |
|---|
| Disability certificate from the medical authority, showing category, percentage and any reassessment period | Always |
| Form 10-IA (FY 2025-26) or Form 30 (FY 2026-27) | Autism, cerebral palsy and multiple disabilities, as per the rules; check whether your return also asks for form details |
| Disability certificate under the disability law, with UDID card or number | Other disabilities. See the UDID portal |
| PAN and ITR acknowledgement | Filing and record |
| Fresh certificate | After the expiry stated on the old one |
Who certifies? For autism, cerebral palsy and multiple disabilities, the rules name a neurologist with an MD in Neurology (a paediatric neurologist for children), or a Civil Surgeon or Chief Medical Officer of a government hospital. For other disabilities, the medical authority notified under the disability law signs.
For the AY 2026-27 return, tax-filing guidance reports that you first file the form on the portal and then enter its date and acknowledgement number in the 80U schedule.
Next step: check the expiry line on your certificate today. A lapsed certificate is the commonest reason a claim fails.
How to Claim Section 80U While Filing ITR
You claim the deduction in the deductions schedule of your return by entering the fixed amount that matches your certificate. Follow these steps:
1
Compare the Regimes
Confirm the old regime gives you a lower tax than the new one.
2
Check Your Certificate
Collect the certificate and check its expiry.
3
File the Form First, If Needed
If your category needs Form 10-IA (Form 30 for FY 2026-27), file it on the portal first and note the acknowledgement.
4
Open the Deductions Schedule
Section 80U for FY 2025-26, Section 154 for FY 2026-27.
5
Enter the Amount
Enter ₹75,000 or ₹1,25,000 and any form details the return asks for.
6
E-verify the Return
Complete e-verification to finish filing.
Salaried people can also give the certificate to the employer so TDS reflects the deduction. Ask your payroll team how they collect it. The final claim still goes in the return.
File on time. The belated-return window for AY 2026-27 closes on 31 December 2026. Widely published guidance says a person without business income who files after the due date cannot choose the old regime, and that would remove the 80U claim. See our guide to belated ITR filing if the date has passed.
Mistakes that cost the claim
Using an expired certificate
Selecting 80% as "normal" or 79% as "severe"
Claiming under the new regime
Claiming 80U and 80DD for the same person
Skipping form details the return asks for
Need a hand? LegalDev India is a private consultancy, not a government body. To have a professional check the claim and file, start with individual ITR filing, or write to us through the free consultation form.
FAQs
It is a fixed amount: ₹75,000 for a certified disability of 40% to 79%, and ₹1,25,000 for severe disability of 80% or more. From FY 2026-27 the rule is in Section 154 of the Income-tax Act, 2025.
A resident individual who is certified by a medical authority, at any time during the year, as a person with disability. You claim it for yourself only. There is no age limit, and HUFs cannot claim it.
No. The section covers only an individual who is resident in India. A resident but not ordinarily resident (RNOR) is still a resident, so an RNOR with a valid certificate can claim it.
At least 40%. Between 40% and 79% you get ₹75,000. Below 40% the section does not apply, even if you hold a certificate for a lower percentage.
Eighty per cent or more of one or more disabilities, or a person certified as severe under the National Trust Act, 1999. Exactly 80% counts as severe, so ₹1,25,000 applies.
No. They are recognised disabilities, but the certificate decides the category. You get ₹1,25,000 only if the certificate records 80% or more, or severe disability under the National Trust Act.
Yes. The deduction needs a certificate from the prescribed medical authority, and a copy must be furnished with your return in the prescribed form and manner. Without it the claim can be denied.
Not under the 1961 Act rules. Form 10-IA was prescribed for autism, cerebral palsy and multiple disabilities. Other disabilities use the certificate issued under the disability law, usually linked to the UDID card. The ITR may still ask for a form acknowledgement, so check the return.
Form 30 under Rule 61 of the Income-tax Rules, 2026. It is the medical authority’s certificate for Sections 127 and 154 of the Income-tax Act, 2025, and replaces Form 10-IA.
For autism, cerebral palsy and multiple disabilities: a neurologist with an MD in Neurology (a paediatric neurologist for children), or a Civil Surgeon or Chief Medical Officer of a government hospital. For other disabilities: the medical authority notified under the disability law.
No. The deduction is fixed, so there is no expense proof to file. What you need is the valid certificate and, where required, its form details in the return.
No. The new regime under Section 202 is the default and it does not allow Section 154 (80U). You must opt for the old regime to claim it.
You can claim 80U for your own disability and 80DD for a different dependant. The same person cannot be counted under both: a dependant who claims 80U is excluded from the 80DD claim under Section 127(8) of the 2025 Act.
No. Section 80U is only for the person who has the disability. A parent, spouse or sibling who supports a disabled dependant looks at Section 80DD (Section 127 from FY 2026-27) instead.
If the certificate says the disability needs reassessment, you can still claim up to the year it expires. For later years you need a new certificate, furnished with the return. A permanent-disability certificate with no expiry stays valid.
Reading Section 154(1), yes: the test is whether you are certified at any time during the tax year, and the amount is fixed, so it is not prorated. Confirm with a professional if your certificate date is close to year-end.
Yes, these are separate deductions and can be combined under the old regime, subject to each section’s own conditions. Only the 80U and 80DD overlap for the same person is blocked.