Section 80DD deduction for parents of a child with a disability: 80U and the 2026 change

Under the Income-tax Act, 1961, Section 80DD allowed a resident individual or a Hindu undivided family (HUF) to deduct a fixed amount from taxable income for the maintenance of a dependant with a disability. Maintenance was read broadly: medical treatment, training and rehabilitation, which for most families means therapies, special education, assessments, travel to appointments and the daily costs of care.

Two features set it apart from most deductions. First, the amount was fixed. It was not linked to bills, so a family that spent little and a family that spent a great deal claimed the same figure. Second, there were two levels: a standard amount, and a higher amount where the dependant's disability was severe, meaning 80% or more. For many years the two figures stayed the same; we have not printed them here because the 2026 change means families should check the current amounts rather than rely on old figures.

At the time of writing (September 2026), this guide describes how the provision has worked. The new Act's equivalent, and whether its amounts or conditions differ, is exactly what to ask a chartered accountant.

The claim is made by the taxpayer who supports the person with a disability, not by that person. For most readers that is the parent who files a return, and a child is a dependant relative for this purpose. The dependant must rely on the taxpayer for support and maintenance and have a disability covered by the rules, certified as described below; ask your chartered accountant which relatives and conditions qualify.

Both parents cannot claim the same child in the same year in a way that doubles the relief; agree with your chartered accountant which return carries it, usually the one where it saves more tax. Separately, the dependant cannot also claim 80U, the self-claim, for the same disability. If your young adult starts earning and files their own return, the question of who claims what needs fresh advice.

• The taxpayer: a resident individual or an HUF.
• The dependant: a relative with a disability, such as a child, who relies on the taxpayer for support.
• The disability: one covered by the rules, certified by the prescribed medical authority.
• The regime: the old regime, under the rules as they stood before April 2026.
• The evidence: a valid certificate for the year of the claim, kept with your records.

The deduction rests on a certificate from the prescribed medical authority. For autism, cerebral palsy and multiple disabilities, the certificate has been in Form 10-IA. For other disabilities, the disability certificate issued under the RPwD Act has been used. Since June 2021, disability certificates are issued only through the UDID portal by state-notified medical authorities; the UDID card and certificate for a child explains how to apply.

Watch the dates. Many certificates for children are temporary. Under the March 2024 assessment guidelines, an autism certificate for a child under six is temporary and reassessed between six and seven; a certificate for global developmental delay lasts until five; a specific learning disability certificate is repeated in Class X and Class XII if required. If the certificate lapses during a tax year, ask your chartered accountant how the rules treat the gap, and apply for renewal early; the UDID portal allows renewal requests nine months before expiry.

The percentage on the certificate decides which level of deduction applies. If your child's percentage changes at reassessment, the level may change too.

Autism is covered: it is a specified disability under the RPwD Act and one of the National Trust's four conditions, which is why Form 10-IA applies to it. Under the 2024 guidelines, every child under six certified with autism is given 60 to 79% on a temporary certificate, so the higher, severe level would not normally apply until reassessment.

Specific learning disabilities, including dyslexia, dysgraphia and dyscalculia, are specified disabilities under the RPwD Act, and certification is available from age eight. The 2024 guidelines do not state a percentage for SLD, so ask the certifying board how it records one, and ask your chartered accountant whether the certificate your child holds supports a claim. Learning disability assessment in India explains the difference between a private report and a certificate.

ADHD on its own is not a specified disability and is not certified. A child with ADHD who also has autism or a learning disability can be certified for that condition, and the claim would rest on that certificate.

Section 80DD is for the person who supports a dependant with a disability. Section 80U is for a taxpayer who is themselves a person with a disability, and it has followed the same two levels and the same kind of certificate. The two cannot both be used for the same disability in the same year: if the dependant claims 80U in their own return, the parent's 80DD claim for them falls away.

This matters most in the years after 18. A young adult who starts earning, even part-time, may file their own return. Plan with your chartered accountant which claim makes sense, and keep in mind that the answer may change again if the young person's income or the family's regime choice changes.

Under the 1961 Act, 80DD was one of the deductions available only under the old regime. The new regime, which became the default, offered lower rates in exchange for giving up most deductions, including this one. So a family that simply accepted the default lost the deduction without noticing. Whether the old regime still works out better for you depends on your income, your other deductions and the current rates, which is a calculation to make every year.

The larger change is that the Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026, and renumbered its sections. Relief for a dependant with a disability may sit under a different number, with the same or different conditions and amounts. At the time of writing we cannot confirm which provision now applies, the current amounts or how it interacts with each regime. Ask a chartered accountant, and check the Income Tax Department's own site, before filing for the first year under the new Act.

A short meeting goes further with the right papers. Put these in one folder, with copies on the phone, and bring the questions with you.

1. The child's current disability certificate, the UDID card and, for autism, cerebral palsy or multiple disabilities, the certificate in Form 10-IA.
2. The certificate's validity dates and any renewal application.
3. Last year's return, showing which regime you used and whether you claimed the deduction.
4. Your health insurance papers, including any Niramaya enrolment for the child.
5. Ask which section of the new Act now gives relief for a dependant with a disability, and the current amounts.
6. Ask whether the old or new regime works out better for your family this year.
7. Ask which parent should claim, and what happens when your child turns 18 or starts earning.
8. Ask what other relief applies, such as for health insurance premiums or specified treatments.

Tax relief is one part of the picture. Health insurance premiums have their own deduction, and the National Trust's Niramaya scheme covers outpatient care, therapies and medicines for children with autism, cerebral palsy, intellectual disability and multiple disabilities; Niramaya and National Trust guardianship explains enrolment. Scholarships, aids and state allowances are listed in the checklist of government schemes for children with disabilities.

For the longer view, wills, trusts and guardianship after 18 are covered in financial planning for a child with special needs. This guide is information, not tax advice. Special Minds introduces vetted special educators, shadow teachers and remedial tutors, and sets out its fees in writing before a family signs; autism support in India describes how that works.