Schedule 80DD – Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability AY 2026-27

Schedule 80DD – Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability AY 2026-27

Schedule 80DD of ITR forms allows taxpayers to claim deductions under Section 80DD.

This schedule requires the taxpayer to mention the nature of disability, the type of dependent (such as spouse, child, parent, sibling, or member of a Hindu Undivided Family), along with the PAN and Aadhaar of the dependent if available.

It also requires details like the date of filing Form 10IA (which is the medical certificate issued by an authorised medical authority), its acknowledgement number, the acknowledgement number under Rule 11A(2)(ii) if applicable, the Unique Disability ID if available, and the amount of deduction claimed.

Section 80DD of the Income-tax Act, 1961.

Deduction under Section 80DD is allowed to a resident individual or HUF who incurs medical expenditure, or pays an insurance premium for the benefit, of a family member suffering from disability. An absolute deduction of Rs. 75,000 or Rs. 1,25,000 is allowed under this provision if an individual is suffering from a disability or severe disability respectively.

This schedule applies to ITR-1, ITR-2, ITR-3 and ITR-4.