Income Tax Deductions
Direct tax savings and deductions available under the Income Tax Act
For Persons with Disabilities
Direct income tax deduction available to individuals with disabilities certified by medical authorities.
Deduction Amount
₹75,000 for 40%-79% disability | ₹1,25,000 for 80%+ severe disability
Eligibility
Valid disability certificate from recognized medical authority required
Benefits
Direct reduction in taxable income, no upper income limit
Tax Savings Example
For 30% tax bracket: Save ₹22,500 (40-79% disability) or ₹37,500 (80%+ disability) annually
For Dependents with Disabilities
Tax deduction for expenses incurred on the medical treatment, training and rehabilitation of a dependent with disabilities.
Deduction Amount
₹75,000 for 40%-79% disability | ₹1,25,000 for 80%+ severe disability of dependent
Who Can Claim
Parents, spouse, siblings, or legal guardians of persons with disabilities
Coverage
Medical treatment, training, rehabilitation, and insurance premiums
Additional Benefit
Can also claim actual medical expenses if higher than fixed deduction