What are the tax deductions available for individuals with disability or medical conditions?

Individuals with disability or medical conditions can claim various tax deductions under the Income Tax Act. Key deductions include: Section 80DD (deduction for maintenance of dependent with disability), Section 80DDB (deduction for medical treatment of specified diseases), Section 80U (deduction for individuals with disability), and Section 80D (deduction for health insurance premiums). Supporting Case Law: CIT v. Virendra Sehwag (ITAT – 2020) – Clarified the eligibility criteria for Section 80DDB deduction. Current Status: These deductions remain applicable for FY 2025-26 based on current provisions. However, certain conditions and limits may apply.