Best ways to save tax with a disability (80U, 80DD, 80DDB)

If you yourself have a certified disability, Section 80U gives a flat deduction of Rs 75,000 — rising to Rs 1,25,000 for a severe disability — regardless of your actual expenses. It's a flat deduction, so you don't need to prove spending, only hold a valid disability certificate.

If you incur expenses for the medical treatment, training or maintenance of a dependent with a disability — or pay into an approved scheme for them — Section 80DD gives the same flat deduction of Rs 75,000, or Rs 1,25,000 for a severe disability. The dependent can be a spouse, child, parent or sibling.

Section 80DDB covers the cost of treating specified serious illnesses — up to Rs 40,000, rising to Rs 1,00,000 where the patient is a senior citizen. You need a prescription from the relevant specialist, and the deduction is reduced by any insurance or employer reimbursement received.

Each of these deductions needs proper certification — a disability certificate from the prescribed medical authority for 80U/80DD, and a specialist's prescription for 80DDB. Keep them current, as certificates can have validity periods and must support the year you claim.

80U, 80DD and 80DDB are claimed in the old regime, so weigh them when choosing between regimes. For a family carrying disability-related or serious-illness costs, these deductions can clearly tip the balance toward the old regime.