Explanation
Section 80U provides a personal deduction to a resident individual who is themselves a person with disability. The term 'disability' is defined by reference to the Persons with Disabilities Act and includes blindness, low vision, leprosy-cured, hearing impairment, locomotor disability, mental retardation, and mental illness. The deduction amounts are ₹75,000 for a person with disability (40% to 80% disability) and ₹1,25,000 for a person with severe disability (above 80%). The deduction is flat and does not depend on actual medical expenses incurred. A valid medical certificate from a notified medical authority (typically a government hospital or specialist) is mandatory and must be renewed when the certificate expires. Section 80DD, by contrast, provides a deduction for expenditure incurred by a taxpayer on the medical treatment, training, or rehabilitation of a dependent who is a person with disability — or for a premium paid on a life insurance policy for the benefit of such a dependent. Both sections are available only under the old tax regime; neither is available if §115BAC is opted. The two sections are mutually exclusive in purpose — a person cannot claim §80U and §80DD for themselves simultaneously. Verify on the income-tax portal before filing.