The Statutory Brief

IT Act 1961 → 2025 / Section 80DD

Deductions

Section 80DD → Section 127

Deduction for maintenance or medical treatment of a dependant with disability

Section 80DD of the old Income-tax Act, 1961 · new section 127 under the Income-tax Act, 2025

New reference Section 127 (80U → 154)

Income-tax Act, 1961Section 80DD

  • ₹75,000 flat deduction for a dependant with disability
  • ₹1,25,000 for severe disability (80% or more)
  • Medical certificate required
  • Self-disability deduction is separate: section 80U

Applies to FY 2025-26 (AY 2026-27) and earlier years.

Income-tax Act, 2025Section 127 (80U → 154)

  • Same deduction, now section 127
  • ₹75,000; ₹1,25,000 for severe disability (127(3))
  • Certificate to be furnished with the return (127(6))
  • Self-disability deduction (old 80U) is section 154

Applies from tax year 2026-27 (from 1 April 2026).

What changed

Renumbered; amounts and conditions unchanged.

Practice notes

  • Resident individuals and HUFs only.
  • Old regime deduction.

These are summaries, not the statutory text. Read the bare Act for both sections on the Income Tax Department's official site, which also has a side-by-side comparison utility.

Frequently asked

What is 80DD called in the new Income Tax Act 2025?

Section 127: ₹75,000, or ₹1,25,000 for severe disability. Old 80U (self) is section 154.

What is section 80DD called in the new Income-tax Act, 2025?

Section 80DD of the Income-tax Act, 1961 corresponds to Section 127 (80U → 154) of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What changed in section 80DD under the new Income Tax Act?

Renumbered; amounts and conditions unchanged.

Is section 80DD still applicable for FY 2025-26?

Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 80DD of the 1961 Act. Section 127 (80U → 154) of the 2025 Act applies from tax year 2026-27.

Related sections

80D→126Deduction for health insurance premium, preventive health check-up and medical expenditure for senior citizens80C→123Deduction for life insurance, PF, PPF, ELSS, tuition fees, home-loan principal and other specified savings80E→129Deduction for interest on education loan