What is 80U Deduction Limit?

When you come across the “80u deduction limit”, it refers to the maximum deduction you can claim under Section 80U of the Income Tax Act on account of disability. In simpler terms: if you qualify, you can reduce your taxable income by a fixed sum — based on whether your disability is standard or severe.

Who Gets What? Eligibility & Limits

Before you claim, you need to check eligibility:

• You must be a resident individual in India.
• You need a disability certificate issued by a recognized medical authority.
• Your disability should be at least 40% to qualify; 80% or more counts as severe disability.

Deduction Limits

Here are the deduction limits under Section 80U:

Also note: this benefit generally applies under the old tax regime, not the new-regime slabs.

Because the deduction is fixed, you don’t have to submit your hospital bills or treatment receipts — only your valid medical certificate.

Conclusion

If you or someone you know has a certified disability, knowing the 80U deduction limit could save you thousands in taxes. Check your eligibility, get your certificate in order, and claim the correct deduction (₹ 75,000 or ₹ 1,25,000) while filing under the old regime. It’s one of the simplest ways to reduce your tax burden if you qualify.