Deduction for maintenance of dependent with disability

Flat deduction of ₹75,000 for medical treatment of dependent (spouse, children, parents, siblings) with disability (40%+). ₹1,25,000 for severe disability (80%+). Dependent must not have claimed 80U.

Key provisions

• Flat deduction of ₹75,000 for medical treatment of dependent (spouse, children, parents, siblings) with disability (40%+). ₹1,25,000 for severe disability (80%+). Dependent must not have claimed 80U.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/326

{
  "act_2025_ref": "326",
  "old_reference": "Section 80DD, Income Tax Act 1961",
  "title": "Deduction for maintenance of dependent with disability",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}