Form 10-IA: the disability certificate you must file to claim the Section 80DD and 80U deductions

A disability deduction of Rs 75,000 or Rs 1,25,000 under the Income-tax Act, 1961 is only as strong as the paperwork behind it. For returns covering FY 2025-26, the claim under section 80DD or section 80U rests on one document: Form 10-IA, the certificate issued by the prescribed medical authority under Rule 11A of the Income-tax Rules. According to the ITR-2 FAQ on the Income Tax e-Filing portal, Schedule 80DD and Schedule 80U ask for the nature and type of disability, the amount claimed, and the Form 10-IA acknowledgement number and date. Miss any of these four fields and the deduction has nothing to stand on.

This explainer walks through what the two sections allow, who can claim them, how much tax the deduction actually saves at a Rs 18 lakh salary, and the mistakes that most often turn a valid claim into a mismatch notice.

What the Section Says

The Income-tax Act, 1961 (the text is available on India Code) contains two separate disability deductions, and they cover two different people.

Section 80DD allows a deduction for the maintenance, including medical treatment, of a dependant who is a person with disability. The taxpayer claiming it is the person who supports the dependant, not the dependant themselves. Per the ITR-2 FAQ, section 80DD is not available to a non-resident.

Section 80U allows a deduction to a resident individual who is a person with disability. Here the taxpayer and the person with disability are the same individual. Per the same FAQ, section 80U is not available to a Hindu Undivided Family (HUF).

Both sections allow a fixed statutory amount rather than a deduction linked to bills actually paid. The amount depends on the degree of disability stated in the certificate:

Three rules from the e-Filing portal FAQ govern every claim:

1. Form 10-IA is the evidence. The taxpayer furnishes Form 10-IA, the certificate from the prescribed medical authority under Rule 11A. The ITR schedules ask for its acknowledgement number and date.
2. Filing before the return is mandatory in three cases. Where the disability is autism, cerebral palsy or multiple disabilities, Form 10-IA must be filed before the return is submitted.
3. Old regime only. Sections 80DD and 80U are old-regime deductions and are disallowed under the default new regime.

The table below sets out the eligibility differences side by side, drawn from the ITR-2 FAQ:

The Rs 75,000 or Rs 1,25,000 tax deduction under either section reduces gross total income before slab rates apply, so the cash saving depends on the marginal slab the taxpayer falls in.

Worked Example

Take a salaried taxpayer, Ravi (a hypothetical), with a gross salary of Rs 18,00,000 in FY 2025-26. Ravi supports a dependent parent whose Form 10-IA certifies a disability of 40 percent or more, so Ravi is eligible for Rs 75,000 under section 80DD. For simplicity, we assume no other deductions and no other income. Rates below use the FY 2025-26 old-regime slabs (nil up to Rs 2,50,000, 5 percent to Rs 5,00,000, 20 percent to Rs 10,00,000, 30 percent above), the old-regime standard deduction of Rs 50,000 and the 4 percent health and education cess.

Step 1: taxable income. Rs 18,00,000 less the Rs 50,000 standard deduction gives Rs 17,50,000. Less the Rs 75,000 section 80DD deduction gives Rs 16,75,000.

Step 2: slab tax. Rs 12,500 on the 5 percent slab, Rs 1,00,000 on the 20 percent slab, and 30 percent on Rs 6,75,000 (Rs 2,02,500). Total Rs 3,15,000.

Step 3: cess. 4 percent of Rs 3,15,000 is Rs 12,600, so total tax is Rs 3,27,600.

The table compares three outcomes for Ravi under the old regime:

At the 30 percent marginal slab plus 4 percent cess, each rupee of deduction saves 31.2 paise, which is why Rs 75,000 becomes Rs 23,400 and Rs 1,25,000 becomes Rs 39,000.

Now check the regime. Because section 80DD is disallowed under the new regime, Ravi must compare the old-regime figure with the new-regime figure. Under the FY 2025-26 new-regime slabs (nil to Rs 4,00,000, then 5, 10, 15, 20, 25 and 30 percent in Rs 4,00,000 steps) and the Rs 75,000 new-regime standard deduction, taxable income is Rs 17,25,000:

On these facts the new regime costs Ravi Rs 1,76,800 less, even after the 80DD deduction. The disability deduction on its own rarely tips the balance; it matters when it sits alongside other old-regime deductions that, together, outweigh the wider new-regime slabs. Run your own numbers through the old vs new regime calculator with every deduction you actually hold, and cross-check the final liability in the income tax calculator or the old regime calculator.

Common Mistakes

The ITR-2 FAQ lists four data points that Schedule 80DD and Schedule 80U require. Most rejected or adjusted claims trace back to one of the following six gaps.

1. Claiming the deduction under the new regime. Sections 80DD and 80U are disallowed under the default new regime. A taxpayer who files under the new regime and still enters Rs 75,000 or Rs 1,25,000 in the schedule will see the claim disallowed in processing. If the deduction matters, the old regime must be chosen for that return.

2. Leaving out the Form 10-IA acknowledgement number and date. The schedules ask for both. A claim entered with the amount alone has no link to a certificate on record, and the acknowledgement number is the field that connects the two.

3. Filing the return before Form 10-IA in autism, cerebral palsy or multiple-disability cases. For these three categories, the FAQ states that Form 10-IA must be filed before the return. Submitting the ITR first and the certificate later reverses the mandatory order.

4. Claiming Rs 1,25,000 on a 40 percent certificate. The higher amount applies only to severe disability of 80 percent or more. If the certificate states 40 percent or more but below 80 percent, the deduction is Rs 75,000. The difference at a 30 percent slab is Rs 15,600 of tax (Rs 39,000 less Rs 23,400 in the example above).

5. An HUF claiming section 80U. Per the ITR-2 FAQ, section 80U is for a resident individual who is a person with disability; the FAQ is explicit that it is not available to an HUF.

6. A non-resident claiming section 80DD. The FAQ is equally explicit that section 80DD is not available to a non-resident. NRIs supporting a dependant with disability in India should not assume the deduction carries over. Confirm residency for the relevant assessment year, here AY 2026-27 for FY 2025-26 income, before selecting the schedule.

A quick pre-filing checklist, built from the FAQ requirements:

FAQ

What is Form 10-IA?

Form 10-IA is the certificate of disability issued by the prescribed medical authority under Rule 11A of the Income-tax Rules. Per the ITR-2 FAQ on incometax.gov.in, it is the document a taxpayer furnishes to claim the deduction under section 80DD or section 80U.

How much can I claim under section 80DD or 80U?

Both sections allow Rs 75,000 where the disability is 40 percent or more, and Rs 1,25,000 where the disability is severe, at 80 percent or more. The amount is fixed by statute and is not tied to actual spending.

Is Form 10-IA mandatory before filing the ITR?

Filing Form 10-IA before the return is mandatory where the disability is autism, cerebral palsy or multiple disabilities. In every case, the ITR schedules ask for the Form 10-IA acknowledgement number and date.

Can I claim 80DD or 80U under the new tax regime?

No. Sections 80DD and 80U are old-regime deductions and are disallowed under the default new regime. In the Rs 18,00,000 salary example above, the new regime still produced Rs 1,76,800 less tax than the old regime with an 80DD claim of Rs 75,000, so compare both before choosing.

Can an NRI claim section 80DD?

No. The ITR-2 FAQ states that section 80DD is not available to a non-resident.

Can an HUF claim section 80U?

No. Section 80U is available to a resident individual who is a person with disability, and the FAQ states it is not available to an HUF.

Which ITR schedule do I fill?

Use Schedule 80DD for a dependant with disability and Schedule 80U for your own disability. Each asks for the nature and type of disability, the amount, and the Form 10-IA acknowledgement number and date. See our ITR glossary entry for which form applies to you.

Source: ITR-2 FAQ, Income Tax e-Filing portal (incometax.gov.in). Slab rates, standard deduction and cess are the FY 2025-26 figures used across Oquilia's calculators. This is general information, not tax advice.