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How to read section numbers: s.80C→s.123 means Section 80C of the Income-tax Act, 1961 is now Section 123 of the Income-tax Act, 2025 (in force from 1 April 2026). Returns for FY 2025-26 still use the old numbers; Tax Year 2026-27 onwards uses the new ones. Section Finder
Which section applies
| 80U | 80DD | |
|---|---|---|
| Who has the disability | The taxpayer | A dependant (spouse, children, parents, siblings) |
| Who claims | The person with disability | The resident individual or HUF supporting them |
| Amount | Fixed ₹75,000 / ₹1,25,000 | Fixed ₹75,000 / ₹1,25,000 |
Practical points
- Keep the certificate valid — renew before expiry for temporary disabilities
- 80DD cannot be claimed if the dependant claims 80U themselves
- Old regime only
Worked example
Example
Example: A salaried employee supports his son with 85% disability. He claims a flat ₹1,25,000 under 80DD in the old regime.
Common mistakes
- Claiming without a valid certificate
- Both the dependant and the supporter claiming for the same disability
Frequently asked questions
No. Both are old-regime deductions.
Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.
