Part DCA - Safe 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 authority certification required for deductions under sections 80DD and 80U; specified doctors and form requirements apply. Medical certification is required for claiming disability-related income-tax deductions. The authorised medical authority is either an MD Neurologist (or Paediatric Neurologist for children) or a Civil Surgeon/Chief Medical Officer in a Government hospital. Assessees must submit the medical authority's certificate with the return: Form No. 10-IA for autism, cerebral palsy or multiple disability, and other prescribed forms/guidelines for other disabilities. Certificates for temporary conditions state a validity period from the assessment year of issue to the assessment year of expiry.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Medical authority certification required for deductions under sections 80DD and 80U; specified doctors and form requirements apply.
Medical certification is required for claiming disability-related income-tax deductions. The authorised medical authority is either an MD Neurologist (or Paediatric Neurologist for children) or a Civil Surgeon/Chief Medical Officer in a Government hospital. Assessees must submit the medical authority's certificate with the return: Form No. 10-IA for autism, cerebral palsy or multiple disability, and other prescribed forms/guidelines for other disabilities. Certificates for temporary conditions state a validity period from the assessment year of issue to the assessment year of expiry.
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