Form 10-IA (now Form 30): Disability Certificate for Section 80DD & 80U Deduction
Form 10-IA is the medical authority’s certificate you need to claim the disability deduction — ₹75,000, or ₹1,25,000 for severe disability — under Section 80U (for yourself) or Section 80DD (for a dependant). Under the Income-tax Act 2025 it is renumbered Form 30 (with Sections 80DD/80U becoming 127/154) from the tax year 2026-27. Here are the exact rules, who certifies it, the conditions, and an estimator.
Deduction estimatorWhat it is80DD vs 80UWho certifies itAmounts & disabilityHow to obtain & fileCommon mistakesFAQs
80U / 80DD deduction estimator
What Form 10-IA is, and do you benefit
Sections 80DD and 80U give a fixed deduction to a resident taxpayer where there is a certified disability — ₹75,000 for a disability of 40% or more, and ₹1,25,000 for a severe disability of 80% or more. To claim it you must hold a certificate from a recognised medical authority. For autism, cerebral palsy and multiple disabilities, that certificate is prescribed as Form 10-IA under Rule 11A(2). Crucially, the deduction is a flat figure — you get the full ₹75,000 or ₹1,25,000 even if your actual expenditure was less (or, for 80DD, even if it was a lump-sum insurance deposit).
You benefit if you are a resident individual with a disability (80U), or a resident individual or HUF supporting a disabled dependant (80DD), and you file under the old tax regime. Under the new regime these deductions are not available.
Section 80DD vs Section 80U — which one applies
The two sections cover different people. Use 80U when you are the person with the disability; use 80DD when you are supporting a dependant with a disability. You cannot claim both for the same person, and a dependant who has claimed 80U for themselves cannot also be claimed by you under 80DD.
| Section 80U | Section 80DD | |
|---|---|---|
| Who has the disability | The taxpayer (self) | A dependant of the taxpayer |
| Who can claim | Resident individual | Resident individual or HUF |
| Dependant covered | — | Spouse, children, parents, brothers, sisters (for an individual); any member (for a HUF) |
| Condition | Certified disability of the taxpayer | Expenditure on the dependant’s medical treatment, training, nursing and rehabilitation, OR a deposit under an LIC/insurer scheme for the dependant’s maintenance |
| Deduction (40–79%) | ₹75,000 | ₹75,000 |
| Deduction (80%+ severe) | ₹1,25,000 | ₹1,25,000 |
| Nature | Flat, not expenditure-linked | Flat, not expenditure-linked |
Who certifies it — and when Form 10-IA is the right certificate
This is the point most guides get wrong. Rule 11A prescribes Form 10-IA specifically for autism, cerebral palsy and multiple disabilities (it certifies a “person with disability” / “severe disability” for those conditions). For other disabilities — blindness, low vision, locomotor disability, hearing impairment, mental illness and so on — the certificate is the standard disability certificate issued by the notified medical authority under the Rights of Persons with Disabilities framework, not Form 10-IA. In every case you must hold a valid certificate and quote its details when you file.
The medical authority under Rule 11A is:
- a Neurologist with an MD in Neurology (for a child patient, a Paediatric Neurologist with an equivalent degree); or
- a Civil Surgeon or Chief Medical Officer (CMO) of a Government hospital.
Deduction amounts and disability thresholds
| Category | Extent of disability | Deduction (80U / 80DD) |
|---|---|---|
| Disability | 40% or more but less than 80% | ₹75,000 |
| Severe disability | 80% or more (or specified multiple/severe conditions) | ₹1,25,000 |
Disabilities recognised include blindness and low vision, leprosy-cured, hearing impairment, locomotor disability, mental retardation and mental illness (under the earlier PwD Act), and autism, cerebral palsy and multiple disabilities (under the National Trust Act) — now read with the Rights of Persons with Disabilities Act, 2016.
How to obtain and file it
- Get the certificate from the appropriate medical authority (Form 10-IA for autism / cerebral palsy / multiple disability; the RPWD disability certificate otherwise).
- Furnish it on the e-filing portal where Form 10-IA applies — log in at incometax.gov.in → e-File → Income Tax Forms → Form 10-IA → fill the patient and authority details and submit. Keep the acknowledgement.
- Claim the deduction in your ITR under Schedule VI-A (80U or 80DD), quoting the disability type, extent, certificate/acknowledgement details, and — for 80DD — the UDID number where available.
- Renew where required: if the certificate carries an expiry date (reassessment cases), obtain a fresh certificate for the year following expiry; a permanent-disability certificate does not need renewal.
Common mistakes that cost the deduction
- Claiming under the new regime — 80U and 80DD are old-regime only.
- An expired certificate — no deduction if the certificate has lapsed and no fresh one is furnished with the return.
- Double claim — the same person cannot be covered under both 80U (by themselves) and 80DD (by a relative).
- Treating it as expenditure-based — it is a flat amount; you do not scale it to bills, but for 80DD you must have incurred treatment expenditure or made the insurance deposit.
- Confusing it with 80DDB — Section 80DDB (specified diseases) is a different, expenditure-based deduction with its own rules and does not use Form 10-IA.
Frequently asked questions
Is Form 10-IA mandatory to claim 80DD or 80U?
You must hold a valid disability certificate from the prescribed medical authority to claim either deduction. Form 10-IA is the prescribed certificate for autism, cerebral palsy and multiple disabilities; for other disabilities the medical authority issues the standard disability certificate under the Rights of Persons with Disabilities framework. Without a valid certificate the deduction is not allowed.
How much is the deduction under Section 80U and 80DD?
A flat ₹75,000 where the disability is 40% or more but less than 80%, and ₹1,25,000 where it is a severe disability of 80% or more. The amount is fixed and does not depend on the actual expenditure incurred.
Can I claim the disability deduction under the new tax regime?
No. Sections 80U and 80DD are available only under the old tax regime. If you opt for the default new regime you cannot claim them, so weigh this when choosing your regime.
Who is the medical authority that can issue the certificate?
A Neurologist with an MD in Neurology (a Paediatric Neurologist with an equivalent degree for children), or a Civil Surgeon or Chief Medical Officer of a Government hospital.
What is the difference between Section 80U and 80DD?
Section 80U is claimed by a resident individual who is themselves a person with disability. Section 80DD is claimed by a resident individual or HUF who supports a disabled dependant and has incurred treatment expenditure or made a specified insurance deposit for that dependant. The same person cannot be covered under both.
Do I need to file Form 10-IA every year?
Not if your certificate is a permanent-disability certificate. If the certificate has an expiry date, you must obtain and furnish a fresh certificate for the year following expiry to keep claiming the deduction.
Does the actual amount I spend affect the deduction?
No. The deduction is a fixed ₹75,000 or ₹1,25,000 regardless of the amount spent. For Section 80DD, however, you must have either incurred expenditure on the dependant’s treatment/training/rehabilitation or made a deposit under an approved LIC/insurer scheme for their maintenance.
Is Form 10-IA the same as Form 10-IA under the tax regime rules?
No — do not confuse them. This Form 10-IA (Rule 11A) is the disability certificate for 80DD/80U. It is unrelated to Form 10-IEA, which is used to opt out of the new tax regime.
Can an NRI claim 80U or 80DD?
Both deductions require the taxpayer to be resident in India for the year. A non-resident cannot claim the 80U self-disability deduction; 80DD similarly requires a resident individual or HUF.
What documents are needed to claim the deduction?
The disability certificate from the medical authority (Form 10-IA where applicable), its acknowledgement/UDID details to quote in the ITR, and — for 80DD — evidence of the treatment expenditure or the insurance/deposit scheme receipt. Keep these on record even though they are not attached to the return.
Is Form 10-IA being renumbered under the new Income-tax Act 2025?
Yes. Under the Income-tax Act 2025 and the Income-tax Rules 2026, Form 10-IA becomes Form 30, Section 80DD becomes Section 127 and Section 80U becomes Section 154, applicable from the tax year 2026-27 (income earned on or after 1 April 2026). For your FY 2025-26 return, filed in 2026, the existing Form 10-IA and Sections 80DD/80U still apply. The deduction and conditions are unchanged — only the numbers differ.