Physically challenged person

sec 80dd -expenditure incurred by family member and sec 80u - expenditure incurred by himself is the applicable exemption

agreed with deepa

section 80U gives detailed understanding on the kinds of disabilities and eligibilitiew for claiming deductions.

As per section 80DD of Income Tax Act, 1961 assessee can claim deduction for the expenses incurred for the his/her dependent disabled person. Whereas as per section 80U of the act, assessee can claim deduction for the expenses incurred for himself while he is person suffering from disability.
The quantum of deduction depend upon the percentage of disability. That is if the assessee or his/her dependent is certified with 40% or above disability by authorised medical authority, then he/she will be eligible for Rs.75,000 flat deduction from his taxable income. If the disability is above 80%, that is severe disability, then he will be eligible for a deduction of Rs.125,000 from his taxable income.

Yeah it's understandable