What Is 80U?
- Posted On: 07 Nov 2025
- Updated On: 07 Nov 2025
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- 1 min read

When you see “80U” in Indian tax talk, it refers to the deduction available under Section 80U of the Income Tax Act. It’s a tax benefit for residents who have certified disabilities — helping them reduce their taxable income through a fixed amount.
80U is not about expenses or bills. It’s about acknowledging disability with a certificate, and giving eligible individuals tax relief.
Who Can Claim Section 80U Deduction?
Here’s who qualifies:
- You must be a resident individual in India.
- Your disability must be certified by a recognized medical authority.
- Disability percentage should be 40% or more. Severe disability is defined as 80% or more.
- Note: You can claim under 80U only for your own disability, not someone else’s.
Also, this deduction is typically available under the old tax regime (it may not apply under the new-regime slabs).
How Much Can You Deduct with 80U?
| Type of Disability | Deduction Allowed under 80U |
| Disability ≥ 40% (but less than 80%) | ₹ 75,000 |
| Severe Disability (80% or more) | ₹ 1,25,000 |
You don’t need to submit medical bills or treatment receipts — you need a valid disability certificate (often in a prescribed format).
Conclusion
80U gives you a straightforward benefit if you have a certified disability. Get your certificate in order, check your eligibility and percentage, stick with the old regime if required, and claim the right deduction. It’s a simple legal way to ease your tax burden — and every little bit helps.
FAQs
Is 80U a rebate or deduction?
It’s a deduction — the amount is subtracted from your taxable income before the tax is calculated.
Can NRIs claim 80U?
No — typically only resident individuals qualify under Section 80U.
Do I have to submit bills for treatment?
No — you just need a valid disability certificate. You don’t need to attach treatment receipts.
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