Deduction for persons with disability - Section 340

Flat deduction of ₹75,000 for taxpayer with disability (40-80% disability). ₹1,25,000 for severe disability (80%+ disability). Certificate from medical authority required.

Key provisions

• Flat deduction of ₹75,000 for taxpayer with disability (40-80% disability). ₹1,25,000 for severe disability (80%+ disability). Certificate from medical authority required.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/340

{
  "act_2025_ref": "340",
  "old_reference": "Section 80U, Income Tax Act 1961",
  "title": "Deduction for persons with disability - Section 340",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}