Schedule 80U – Details of deduction in case of a person with disability AY 2026-27

Schedule 80U – Details of deduction in case of a person with disability AY 2026-27

‘Schedule 80U’ in the Income Tax Return (ITR) form allows a claim of deductions under Section 80U for individuals who are personally suffering from a disability.

It requires the taxpayer to provide details such as the nature of disability, date of filing Form 10-IA (the medical certificate issued by an authorized medical authority), the acknowledgement number of Form 10-IA, the form acknowledgement number as per Rule 11A(2)(ii) if applicable, the Unique Disability ID (UDID) number if available, and the amount claimed as deduction.

This schedule ensures that the taxpayer’s claim for deduction is supported by valid documentary proof and aligns with the conditions prescribed under the Income-tax Act.

Section 80U

Deduction under Section 80U is allowed to a resident individual who is suffering from a disability or severe 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.