Section mapper · Deductions you claim
Section 80DD of the Income-tax Act, 1961 is now
section 127 of the Income-tax Act, 2025
Maintenance and medical treatment of a dependant with a disability.
- Was
s.80DD, Income-tax Act, 1961 (repealed)- Is now
s.127, Income-tax Act, 2025- In force from
What changed
Renumbered only — still ₹75,000, or ₹1,25,000 for a severe disability.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.80U → s.154 — Deduction if you have a disability
- s.80DDB → s.128 — Treatment of specified diseases for yourself or a dependant