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of <h1>Disability Care Tax Deductions: Clause 127 and Section 80DD Allow 75,000 Standard or 1,25,000 for Severe Disabilities</h1> The Income Tax Bill, 2025's Clause 127 and Section 80DD of the Income Tax Act, 1961 both provide tax deductions for individuals and HUFs caring for dependents with disabilities. Both provisions allow deductions of 75,000 for expenses related to medical treatment, training, or rehabilitation, with increased deductions of 1,25,000 for severe disabilities. Contributions to approved insurance schemes are eligible if they provide payments upon the taxpayer's death or when they reach 60 years. Documentation requirements include medical certificates for claiming deductions. If the dependent predeceases the taxpayer, deposited amounts become taxable income.
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