Part DCASafe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC )
Rule 11A - Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under section 80DD and section 80U
Income-tax Rules, 1962 Part E Deductions to be made in computing total income
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Medical certification for disability deductions requires prescribed authorities and forms for claims under income tax rules. Medical certification for deductions under section 80DD and section 80U is limited to specified authorities, including a neurologist with an MD in ... Summary
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Medical certification for disability deductions requires prescribed authorities and forms for claims under income tax rules.
Medical certification for deductions under section 80DD and section 80U is limited to specified authorities, including a neurologist with an MD in neurology, a paediatric neurologist for children, or a Civil Surgeon or Chief Medical Officer in a Government hospital. The assessee must attach the prescribed disability certificate with the return of income, using Form No. 10-IA for autism, cerebral palsy or multiple disability, or the notified form in other cases. Temporary disability certificates remain valid only for the period between issue and expiry.
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