Under Section80DD, a Resident Individual / HUF can claim a deduction for any expenses incurred on the treatment of a dependent(spouse, children, parents) family member.


The deduction limit for Disabled Person (>40%) is ₹75,000 and severely disabled person (>80%) is ₹1,25,000

Section 80DDB is for expenses incurred on the treatment of specific diseases like, Neurological Diseases with a disability of at least 40%, Malignant cancer, AIDS, Chronic Kidney failure, Hemophilia, Thalassemia.


The deduction limit for Individual or a member of HUF, aged below ₹40,000. The deduction limit for individual or a member of HUF, aged <60 is ₹1,00,000.

Deduction u/s 80U can only be claimed only by resident individuals with a disability like, Autism, Cerebral palsy, Blindness, Low vision, Leprosy cured, Hearing impairment, Locomotor disability, Mental retardation, Mental illness.


HUF cannot claim tax deductions u/s 80U if any of its members are suffering from a disability.

Adding deductions u/s 80U/80DD/80DDB,

  1. Navigate to Save > Begin/Edit > Deductions > Add/Proceed.
  2. Select Section 80U/DD/DDB and click on Proceed.
  3. Enter the amount under the sections which are applicable to you.
  4. Once you have added the amounts correctly, click on Save.

You would be able view all the deductions you have added in the summary view under, Tax Situation > Deductions.