Salaried Individuals for AY 2026-27

Returns and Forms Applicable for Salaried Individuals for AY 2026-27

Disclaimer: The content on this page is only to give an overview and general guidance and is not exhaustive. For complete details and guidelines please refer Income Tax Act, Rules and Notifications.

ITR-1 (SAHAJ) – Applicable only for Individual

This return is applicable for a Resident (other than Not Ordinarily Resident) Individual having Total Income from any of the following sources up to ₹ 50 lakh

Salary / Pension

One House Property

Other sources (Interest, Family Pension, Dividend etc.)

Agricultural Income up to ₹ 5,000

Capital Gain income u/s 112 A (Income Tax Act,1961) up to ₹ 1,25,000

Note: ITR-1 cannot be used by a person who:

is a Director in a company
has short term capital gain
has Long-term capital gain u/s 112A of Income Tax Act,1961 exceeding ₹1,25,000
has held any unlisted equity shares at any time during the previous year
has any asset (including financial interest in any entity) located outside India
has signing authority in any account located outside India
has income from any source outside India
is a person in whose case tax has been deducted u/s 194N of Income Tax Act,1961
is a person in whose case payment or deduction of tax has been deferred on ESOP
has any brought forward loss or loss to be carried forward under any head of income
has total income exceeding ₹50 lakhs (excluding LTCG u/s 112A upto ₹1,25,000)

2. ITR-2 - Applicable for Individual (Not eligible for ITR 1) and HUF

This return is applicable for Individual and Hindu Undivided Family (HUF)

Having Income under any head other than Profits and Gains of Business or Profession.

Who is not eligible to file ITR-1

3. ITR-3- Applicable for Individual and HUF

This return is applicable for Individual and Hindu Undivided Family (HUF)

Having Income under the heads Salary/Pension, House Property, Profits or Gains of Business or Profession, Capital Gains or Income from Other Sources.

Who is not eligible to file ITR-1, ITR-2 or ITR-4

4. ITR-4 (SUGAM) – Applicable for Individual, HUF and Firm (other than LLP)

This return is applicable for an Individual or Hindu Undivided Family (HUF), who is Resident other than Not Ordinarily Resident or a Firm (other than LLP) which is a Resident having Total Income under Business or Profession which is computed on a presumptive basis (u/s 44AD / 44ADA / 44AE of Income Tax Act,1961) and income from any of the following sources:

Salary / Pension

One House Property

Other sources (Interest, Family Pension, Dividend etc.)

Agricultural Income up to ₹ 5,000

Capital Gain income u/s 112 A (Income Tax Act,1961) up to ₹ 1,25,000

Note 1:

ITR-4 cannot be used by a person who:

is a Director in a company
has short term capital gains
has Long-term capital gain u/s 112A of Income Tax Act,1961 exceeding ₹1,25,000
has held any unlisted equity shares at any time during the previous year
has any asset (including financial interest in any entity) located outside India
has signing authority in any account located outside India
has income from any source outside India
is a person in whose case payment or deduction of tax has been deferred on ESOP
who has any brought forward loss or loss to be carried forward under any head of income
has total income exceeding ₹50 lakhs (excluding LTCG u/s 112A upto ₹1,25,000)

Note 2:

ITR-4 (Sugam) is not mandatory. It is a simplified return form to be used by an Assessee, at his option, if he is eligible to declare Profits and Gains from Business or Profession on presumptive basis u/s 44AD, 44ADA or 44AE of Income Tax Act,1961.

Forms Applicable as per Income Tax Act,1961

1. Form 12BB - Particulars of claims by an employee for deduction of tax (u/s 192 of Income Tax Act,1961)
Provided by	Details provided in the form
An Employee to his Employer(s)	Evidence or particulars of HRA, LTC, Deduction of Interest on home loan, Tax Saving Claims / Deductions on eligible payments or investments for the purpose of calculating Tax to be Deducted at Source (TDS)

2. Form 16 - Certificate of Tax Deducted at Source on Salary (u/s 203 of the Income Tax Act, 1961)
Provided by	Details provided in the form
An Employer(s) to his Employee at the end of the financial year	Income of employee, Deductions / Exemptions and Tax Deducted at Source for the purpose of Computing Tax Payable / Refundable

3. Form 16A – Certificate u/s 203 of the Income Tax Act, 1961 for TDS on Income other than Salary
Provided by	Details provided in the form
Deductor to Deductee	Form 16A is a Tax Deducted at Source (TDS) Certificate issued quarterly that captures the amount of TDS, Nature of Payments and the TDS Payments deposited with the Income Tax Department

4. Form 67- Statement of Income from a country or specified territory outside India and Foreign Tax Credit
Submitted by	Details provided in the form
Taxpayer on or before the due date specified for furnishing the ITRs u/s 139(1) of Income Tax Act,1961.	Income from a country or specified territory outside India and Foreign Tax Credit claimed

5. Form 26 AS

AIS (Annual information Statement)

Provided by:

Income Tax Department (It is available on e-Filing Portal:

Provided by:

Income Tax Department (It can be accessed after logging on to Income Tax e-Filing portal)

Details provided in the form:

Tax Deducted / Collected at Source.

Details provided in the form:

Tax Deducted / Collected at Source
SFT Information
Payment of taxes
Demand / Refund

Other information (like Pending/Completed proceedings, GST Information, Information received from foreign government etc.)

6. Form 15G - Declaration by resident taxpayer (not being a Company or Firm) claiming certain receipts without deduction of tax
Submitted by	Details provided in the form
A Resident Individual less than 60 years or HUF or any other Person (other than Company / Firm) to Bank for not deducting TDS on Interest Income, if the income is below basic exemption limit	Estimated Income for the FY

7. Form 15H - Declaration to be made by a resident individual (who is 60 years age or more) claiming certain receipts without deduction of tax
Submitted by	Details provided in the form
A Resident Individual, 60 years or more to Bank for not deducting TDS on Interest Income	Estimated Income for the FY

8. Form 10E - Form for furnishing particulars of Income for claiming relief u/s 89(1) of Income Tax Act,1961 when Salary is paid in arrears or advance

Submitted by Individual for claiming relief in ITR u/s 89(1)

Details provided in the form

An Employee in the Income Tax Department

1.Arrears / Advance Salary

2.Gratuity

3.Compensation for Termination

4.Commutation of Pension

Tax Slabs for AY 2026-27***

New Tax Regime Vs Old Tax Regime:

The Finance Act 2023 has amended the provisions of Section 115BAC w.e.f AY 2024-25 to make new tax regime the default tax regime for the assessee being an Individual, HUF, AOP (not being co-operative societies), BOI and or Artificial Juridical Person. However, the eligible taxpayers have the option to opt out of default tax regime and choose to be taxed under old tax regime. The old tax regime refers to the system of income tax calculation and slabs that existed before the introduction of the new tax regime. In the old tax regime, taxpayers have the option to claim various tax deductions and exemptions. However, in default tax regime, tax rates are lower with very few deductions compared to old tax regime.

Non-business case:

In "Non-business cases", option to change the default tax regime can be exercised every year directly in the ITR and such ITR is required to be filed on or before the due date specified under section 139(1)of the Income Tax Act,1961.

Business case:

In case of eligible taxpayers having income from business and profession, if assessee wants to opt out of default tax regime, (New Tax regime),they have to furnish Form-10-IEA on or before the due date u/s 139(1) of the Income Tax Act,1961 for furnishing the return of income. Also, for the purpose of withdrawal of such option i.e. re-entering into default tax regime (New Tax regime) shall also be done by way of furnishing Form No.10-IEA on or before the due date specified u/s 139(1)of the Income Tax Act,1961 for furnishing return of income. However, option to withdraw from the old tax regime and re-enter into default tax regime (New Tax regime) ,is available only in subsequent AY and is available only once in lifetime for eligible taxpayers having income from business and profession.

1.Tax rates for Individual (resident or non-resident) less than 60 years of age anytime during the previous year are as below:

Old Tax Regime		New Tax Regime u/s 115BAC of Income Tax Act,1961
Income Tax Slab	Income Tax Rate	Income Tax Slab	Income Tax Rate
Up to ₹ 2,50,000	Nil	Up to ₹ 4,00,000	Nil
₹ 2,50,001 - ₹ 5,00,000	5% above ₹ 2,50,000	₹ 4,00,001 - ₹ 8,00,000	5% above ₹ 4,00,000
₹ 5,00,001 - ₹ 10,00,000	₹ 12,500 + 20% above ₹ 5,00,000	₹ 8,00,001 - ₹ 12,00,000	₹ 20,000 + 10% above ₹ 8,00,000
Above ₹ 10,00,000	₹ 1,12,500 + 30% above ₹ 10,00,000	₹ 12,00,001 - ₹ 16,00,000	₹ 60,000 + 15% above ₹ 12,00,000
		₹ 16,00,001 - ₹ 20,00,000	₹ 1,20,000 + 20% above ₹ 16,00,000
		₹ 20,00,001 - ₹ 24,00,000	₹ 2,00,000 + 25% above ₹ 20,00,000
		Above ₹ 24,00,000	₹ 3,00,000 + 30% above ₹ 24,00,000

2. Tax rates for Individual (resident or non-resident), 60 years or more but less than 80 years of age anytime during the previous year are as under:

Old Tax Regime		New Tax Regime u/s 115BAC of Income Tax Act,1961
Income Tax Slab	Income Tax Rate	Income Tax Slab	Income Tax Rate
Up to ₹ 3,00,000	Nil	Up to ₹ 4,00,000	Nil
₹ 3,00,001 – ₹ 5,00,000	5% above ₹ 3,00,000	₹ 4,00,001 - ₹ 8,00,000	5% above ₹ 4,00,000
₹ 5,00,001 – ₹ 10,00,000	₹ 10,000 + 20% above ₹ 5,00,000	₹ 8,00,001 - ₹ 12,00,000	₹ 20,000 + 10% above ₹ 8,00,000
Above ₹ 10,00,000	₹ 1,10,000 + 30% above ₹ 10,00,000	₹ 12,00,001 - ₹ 16,00,000	₹ 60,000 + 15% above ₹ 12,00,000
		₹ 16,00,001 - ₹ 20,00,000	₹ 1,20,000 + 20% above ₹ 16,00,000
		₹ 20,00,001 –₹ 24,00,000	₹ 2,00,000 + 25% above ₹ 20,00,000
		Above ₹ 24,00,000	₹ 3,00,000 + 30% above ₹ 24,00,000

3.Tax rates for Individual (resident or non-resident) 80 years of age or more anytime during the previous year are as under:

Old Tax Regime

New Tax Regime u/s 115BAC of Income Tax Act,1961

Income Tax Slab	Income Tax Rate	Income Tax Slab	Income Tax Rate
Up to ₹ 5,00,000	Nil	Up to ₹ 4,00,000	Nil
₹ 5,00,001 - ₹ 10,00,000**	20% above ₹ 5,00,000	₹ 4,00,001 - ₹ 8,00,000**	5% above ₹ 4,00,000
above ₹ 10,00,000	₹ 1,00,000 + 30% above ₹ 10,00,000	₹ 8,00,001 - ₹ 12,00,000	₹ 20,000 + 10% above ₹ 8,00,000
		₹ 12,00,001 - ₹ 16,00,000	₹ 60,000 + 15% above ₹ 12,00,000
		₹ 16,00,001- ₹ 20,00,000	₹ 1,20,000 + 20% above ₹ 16,00,000
		₹ 20,00,001 - ₹ 24,00,000	₹ 2,00,000 + 25% above ₹ 20,00,000
		Above ₹ 24,00,000	₹ 3,00,000 + 30% above ₹ 24,00,000

Applicable Surcharge Rates:

Income Limit	Surcharge Rate on the amount of Income Tax (New Tax Regime)	Surcharge Rate on the amount of Income Tax (Old Tax Regime)
Up to Rs. 50 lakhs	Nil	Nil
Rs. 50 lakhs to Rs. 1 Crore	10%	10%
Rs. 1 Crore to Rs. 2 Crores	15%	15%
Rs. 2 Crores to Rs. 5 Crores	25%	25%
Above Rs. 5 Crores	25%	37%

*Note: The enhanced surcharge of 25% & 37%, as the case may be, is not levied, from income chargeable to tax under sections 111A, 112, 112A and Dividend Income. Hence, the maximum rate of surcharge on tax payable on such incomes shall be 15%, except when the income is taxable under section 115A, 115AB, 115AC, 115ACA and 115E.

**Applicable Rebate u/s 87A of Income Tax Act,1961: Resident Individuals are also eligible for a Rebate of up to 100% of income tax subject to a maximum limit depending on tax regimes as under:

Tax Regime	Rebate Limit	Rebate condition
New Tax Regime	₹ 60,000	Taxable income shall not exceed 12,00,000
Old Tax Regime	₹ 12,500	Taxable income shall not exceed 5,00,000

***Note : Health & Education cess @ 4% to be paid on the amount of income tax plus Surcharge (if any) in both the regimes.

Marginal relief can be claimed from surcharge if the amount of income earned exceeds ₹50 lakhs, ₹ 1 crore, ₹ 2 crores or ₹ 5 crores respectively under old tax regime and the amount of income earned exceeding ₹ 50 lakhs, ₹ 1 crore, ₹ 2 crores respectively under new tax regime as under:

Net Income Range		Marginal Relief
Exceeds (₹)	Does not exceed (₹)	Marginal Relief
50 Lakhs	1 Crore	Amount payable as income tax and surcharge shall not exceed the total amount payable as income tax on total income of ₹ 50 Lakhs by more than the amount of income that exceeds ₹ 50 Lakhs
1 Crore	2 Crores	Amount payable as income tax and surcharge shall not exceed the total amount payable as income tax on total income of ₹ 1 crore by more than the amount of income that exceeds ₹ 1 crore
2 Crores	5 Crores	Amount payable as income tax and surcharge shall not exceed the total amount payable as income tax on total income of ₹ 2 crores by more than the amount of income that exceeds ₹ 2 crores
5 Crores	-	Amount payable as income tax and surcharge shall not exceed the total amount payable as income tax on total income of ₹ 5 crores by more than the amount of income that exceeds ₹ 5 crores.

Investments / Payments / Incomes on which I can get tax benefit

A.Deductions will be available to a taxpayer opting for the New Tax Regime u/s 115BAC of Income tax Act,1961

1. Section 24(b) – Deduction from Income from House Property on interest paid on housing loan:

Section 24(b) – Deduction from Income from House Property on interest paid on housing loan
Nature of Property	Purpose of loan	Allowable (Maximum limit)	Details Required to fill in ITR
Let Out	Construction or purchase of house property	Actual value without any limit (But loss if any under the head “Income from house property” cannot be set off against any other heads in schedule CYLA and cannot be carry forward to further years)	Loan taken from bank / Other than bank Name of the bank / institution / person from whom the loan is taken Loan Account Number of the bank / institution. Date of sanction of loan Total Amount of loans Loan outstanding as on last date of financial year Interest on borrowed capital u/s 24(b)

New Tax Deductions

2. Tax deductions specified under Chapter VIA of the Income Tax Act,1961

Section 80CCD (2)
Deduction towards contribution made by an employer to the Pension Scheme of Central Government
For all categories of employers	Deduction limit of 14% of salary

Section 80CCH
Deduction in respect of contribution to Agnipath Scheme
Where an assessee, being an individual enrolled in the Agnipath Scheme and subscribing to the Agniveer Corpus Fund on or after the 1st day of November 2022, has in the previous year paid or deposited any amount in his account in the said fund	Allowed a deduction in the computation of total income, of the whole of the amount so paid or deposited
Where the Central Government makes any contribution to the account of an assessee in the Agniveer Corpus Fund	Allowed a deduction in the computation of total income of the whole of the amount so contributed

B.Tax deductions available to a taxpayer opting for the Old Tax Regime

Section 24(b) of Income Tax Act, 1961 – Deduction from Income from House Property on interest paid on housing loan & housing improvement loan. In case of self- occupied property, the upper limit for deduction of interest paid on housing loan is ₹ 2 lakh. Interest on loan u/s 24(b) allowable is tabulated below:

Nature of Property	When loan was taken	Purpose of loan	Allowable (Maximum limit)	Details Required
Self-Occupied	On or after 1/04/1999	Construction or purchase of house property	₹ 2,00,000	•Loan taken from bank / Other than bank •Name of the bank / institution / person from whom the loan is taken •Loan Account Number of the bank / institution . •Date of sanction of loan •Total Amount of loan •Loan outstanding as on last date of financial year •Interest on borrowed capital u/s 24(b)
	On or after 1/04/1999	For Repairs of house property	₹ 30,000
	Before 1/04/1999	Construction or purchase of house property	₹ 30,000
	Before 1/04/1999	For Repairs of house property	₹ 30,000
Let Out	Any time	Construction or purchase of house property	Actual value without any limit. Maximum loss allowed to set off during the AY is Rs.2,00,000 against other heads of income and balance can be carry forward to future years up to 8 Assessment years.

2.Tax deductions specified under Chapter VIA of the Income Tax Act, 1961

Section 80C, 80CCC, 80CCD (1)
Deduction towards payments made to
80C	Life Insurance Premium Provident Fund Subscription to certain equity shares Tuition Fees National Savings Certificate Housing Loan Principal Other various items	Combined deduction limit of ₹ 1,50,000 Details to be filled in ITR for each eligible payment: Policy number or document identification number Amount eligible for deduction u/s 80C
80CCC	Annuity plan of LIC or another insurer towards Pension Scheme
80CCD (1)	Pension Scheme of Central Government

Section 80CCD(1B)
Deduction towards payments made to Pension Scheme of Central Government, excluding deduction claimed under 80CCD (1)	Deduction limit of ₹ 50,000

Please Note:
1. Taxpayers claiming deduction u/s 80C, must provide the details as below:

Amount eligible for deduction u/s 80C
Policy number or document identification number

2. Taxpayers claiming deduction u/s 80CCD (1),80CCD (1B) must provide the details as below:

Amount of contribution
PRAN of taxpayer

Section 80CCD (2)
Deduction towards contribution made by an employer to the Pension Scheme of Central Government
If the Employer is a PSU or Others	Deduction limit of 10% of salary
If the Employer is Central or State Government	Deduction limit of 14% of salary

Section 80CCH
Deduction in respect of contribution to Agnipath Scheme
Where an assessee, being an individual enrolled in the Agnipath Scheme and subscribing to the Agniveer Corpus Fund on or after the 1st day of November 2022, has in the previous year paid or deposited any amount in his account in the said fund	Allowed a deduction in the computation of total income, of the whole of the amount so paid or deposited
Where the Central Government makes any contribution to the account of an assessee in the Agniveer Corpus Fund	Allowed a deduction in the computation of total income of the whole of the amount so contributed

Section 80D
Deduction towards payments made to Health Insurance Premium & Preventive Health check up
For Self / Spouse or Dependent Children	₹ 25,000 (₹ 50,000 if any person is a Senior Citizen)
	₹ 5,000 for preventive health checkup, included in above limit
For Parents	₹ 25,000 (₹50,000 if any person is a Senior Citizen)
	₹ 5,000 for preventive health checkup, included in above limit
Deduction towards Medical Expenditure incurred on a Senior Citizen, if no premium is paid on health insurance coverage
For Self/ Spouse or Dependent Children	Deduction limit of ₹ 50,000
For Parents	Deduction limit of ₹ 50,000

Note:

Taxpayers claiming deduction u/s 80 D, must provide the details as below:

Name of the Insurer (Insurance Company)
Policy Number
Health Insurance amount

Section 80DD

Deduction towards payments made towards maintenance or medical treatment of a Disabled Dependent or Paid / Deposited any amount under relevant approved scheme

Flat deduction of ₹ 75,000

available for a person with Disability, irrespective of expense incurred.

The deduction is ₹ 1,25,000

if the person has Severe Disability (80% or more).

Please note: For claiming deduction u/s 80DD, below details need to be provided in ITR:

Nature Of Disability
Type of Disability
Amount of Deduction
Type of dependent
PAN of the Dependent
Aadhaar of the Dependent
Acknowledgement no. of form 10 IA filed in case of autism, cerebral palsy, or multiple disabilities.
UDID number (if available)

Section 80DDB
Deduction towards payments made towards Medical treatment of Self or Dependent for specified diseases	Deduction limit of ₹ 40,000 (₹ 1,00,000 if Senior Citizen)

Section 80E
Deduction towards interest payments made on loan for higher education of Self or relative	Total amount paid towards interest on loan taken

Note:

For claiming deduction under section 80E, details below need to be provided in ITR:

Loan taken from bank / institution
Name of the institution / bank from which the loan is taken
Loan Account Number of the bank / institution
Date of sanction of loan
Total Amount of loans
Loan outstanding as on last date of financial year
Interest u/s 80E

Section 80EE
Deduction towards interest payments made on loan taken for acquisition of residential house property where the loan is sanctioned between 1st April 2016 to 31st March 2017	Deduction limit of ₹ 50,000 on the interest paid on loan taken

Note:
For claiming deduction under section 80EE, details below need to be provided in ITR:

Loan taken from bank / institution
Name of the institution / bank from which the loan is taken
Loan Account Number of the bank / institution
Date of sanction of loan
Total Amount of loans
Loan outstanding as on last date of financial year
Interest u/s 80EE

Section 80EEA
Deduction available only to individuals towards interest payments made on loan taken for acquisition of residential house property for the first time where the loan is sanctioned between 1st April 2019 to 31st March 2022 & deduction should not have been claimed u/s 80EE	Deduction limit of ₹ 1,50,000 on the interest paid on loan take

Note:
For claiming deduction under section 80EEA, details below need to be provided in ITR:

Stamp value of residential house property
Loan taken from bank / institution
Name of the institution / bank from which the loan is taken
Loan Account Number of the bank / institution
Date of sanction of loan
Total Amount of loans
Loan outstanding as on last date of financial year
Interest u/s 80EEA

Please note that the deduction u/s 80EEA can be claimed only if the limit in section 24(b) is exhausted. Also, either 80EE or 80EEA can be claimed by taxpayers based on loan sanction date and other eligible conditions.

Section 80EEB
Deduction towards interest payments made on loan for purchase of Electric Vehicle where the loan is sanctioned between 1st April 2019 to 31st March 2023	Deduction limit of ₹ 1,50,000 on the interest paid on loan taken

Note:
For claiming deduction under section 80EEB, details below need to be provided in ITR:

Loan taken from bank / institution
Name of the institution / bank from which the loan is taken
Loan Account Number of the bank / institution
Date of sanction of loan
Total Amount of loans
Loan outstanding as on last date of financial year
Interest u/s 80EEB
Vehicle Registration number

Section 80G
Deduction towards Donations made to prescribed Funds, Charitable Institutions, etc. Donations are eligible for deduction under the below categories
Without any limit	100% deduction
	50% deduction
Subject to qualifying limit	100% deduction
	50% deduction
Note: No deduction shall be allowed under this section in respect of donations made in cash exceeding ₹ 2000/-

Section 80GG
Deduction towards rent paid for house & applicable to only those who are self-employed or for whom HRA is not part of Salary Least of the following shall be allowed as deduction
Rent paid reduced by 10% of Total Income before this deduction	₹ 5,000 per month	25% of Total Income (excluding long term capital gains, short term capital gains under section 111A or income under section 115A or 115D)
Note: For claiming deduction u/s 80GG, it is mandatory to file mandatorily Form 10BA and enter the acknowledgement number of Form 10BA in Schedule 80GG while filing the return of Income.

Section 80GGA

Deduction towards Donations made for Scientific Research or Rural Development

Donations are eligible for deduction under the below categories

Research Association or University, College or other Institution for

Scientific Research
Social Science or Statistical Research

Association or Institution for

Rural Development
Conservation of Natural Resources or for Afforestation

PSU or Local Authority or an association or institution approved by the National Committee for carrying out any eligible project

Funds notified by Central Government for

Afforestation
Rural Development

National Urban Poverty Eradication Fund as setup and notified by Central Government

Note: No deduction shall be allowed under this Section in respect of donation made in cash exceeding ₹ 2000/- or if Gross Total Income includes income from Profit / Gains of Business / Profession

Section 80GGC
Deduction towards contribution made to Political Party or Electoral Trust	No deduction will be allowed if any contribution is made in cash.

Section 80TTA
Deduction on interest received on saving bank accounts by Non-Senior Citizens	Deduction limit of ₹ 10,000/-

Section 80TTB
Deduction on interest received on deposits by Resident Senior Citizens	Deduction limit of ₹ 50,000/-

Section 80U

Deductions for a resident individual taxpayer with Disability

Flat ₹ 75,000 deduction for a person with Disability, irrespective of expense incurred

Flat ₹ 1,25,000 deduction for a person with Severe Disability (80% or more), irrespective of expense incurred

Note:

For claiming deduction u/s 80U, below details need to be provided:

Nature Of Disability
Type of Disability
Amount of Deduction
Acknowledgement no. of Form 10IA filed in case of autism, cerebral palsy, or multiple disabilities.
UDID number (if available)