₹ TaxSetu 2025
Deductions — Medical & Disability

80DDB, 80U & 80DD: Medical Treatment & Disability Deductions

80DDB: specified-disease treatment — ₹40k (₹1L for 60+), minus insurance payout. 80U: own disability ₹75k/₹1.25L. 80DD: dependent's disability, same slabs. Certificates needed. Old regime only.

The three sections, compared

SectionAmountConditions
80DDB — treatment of specified diseases (self/dependent)₹40,000 (₹1,00,000 if patient is 60+)Notified list (cancer, renal failure, Parkinson's, AIDS…); minus any insurance/employer reimbursement; specialist prescription
80U — own disability₹75,000 (₹1,25,000 severe, 80%+)Disability certificate from medical authority; no bills needed (flat)
80DD — dependent with disability₹75,000 (₹1,25,000 severe)Spouse/child/parent/sibling dependent; certificate needed (flat)
80DDB is actual-expense (with cap); 80U/80DD are flat — spend nothing and still claim with a valid certificate. 80D health insurance limits →

80DDB + 80U limits (the numbers people misquote)

ClaimPatient below 60Patient 60+
80DDB specified-disease treatment₹40,000₹1,00,000
80U disability (40%+ disability)₹75,000 flat (no bills needed)
80U severe disability (80%+)₹1,25,000 flat (no bills needed)
  • 80DDB needs no Form 10-I anymore — a prescription from a specialist (govt or private) is enough since 2015. Most CAs still ask for the old form out of habit; the prescription suffices.
  • 80DDB covers specified ailments (cancer, neuro, renal failure, etc.) for self or dependent — spouse, children, parents, siblings.
  • Reduce insurance payout first: if the insurer paid ₹60,000 of a ₹1,00,000 bill, 80DDB applies only on the remaining ₹40,000.
  • 80U is the opposite of 80DDB — flat amount, zero bills, but needs a fresh disability certificate from a recognised medical authority.
Pair with: 80D health guide → · old-regime master list →
📖 The diseases list (wider than you think)
80DDB covers cancer, chronic renal failure, Parkinson's, thalassemia, haemophilia, major neuro disorders and more — for self or dependent (spouse, children, parents, siblings). Limits: ₹40,000 (patient under 60), ₹1,00,000 (60+). Only a specialist's prescription needed — no government-hospital-only rule, no Form 10-I since 2015. Subtract insurance payouts first: 80DDB applies on what YOU actually bore.
📌 Remember: the 80U certificate authority
80U's flat ₹75,000/₹1,25,000 needs a disability certificate from the designated medical authority (Chief Medical Officer / civil surgeon panel) — a private clinic letter alone won't survive scrutiny. If the disability is temporary, the certificate carries a validity period — re-certify before expiry or the deduction lapses silently. The UDID card streamlines this: one assessment, one card, accepted everywhere.

By TaxSetu Editorial Team · Last reviewed: 7 October 2026

Based on the Income-tax Act 2025, Income Tax Rules 2026 and CBDT notifications; sections per the Income-tax Act 1961 (as amended) with 2025-Act mappings where notified · Verify on the official portal: incometax.gov.in

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Frequently Asked Questions

₹1,00,000 for treatment of specified diseases if the patient is 60+ (₹40,000 otherwise), minus any insurance or employer reimbursement.

80U is for your own disability; 80DD is for a dependent's. Both are flat ₹75,000 (₹1,25,000 for severe disability 80%+) with a medical certificate.

No — 80U/80DD are flat deductions needing only a valid disability certificate. 80DDB needs actual treatment with a specialist prescription.