Medical authority definitions link income tax disability certification to authorities referenced in disability legislation or specified by notification.

Medical authority for specified income-tax provisions means the medical authority referred to in section 2(p) of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, or another medical authority specified by the Central Government through notification for certifying autism, cerebral palsy, multiple disabilities, a person with disability and severe disability. The definition applies for the purposes of section 127 of the Income Tax Act, 2025, under section 127(9), and for the purposes of sections 80U and 80DD of the Income Tax Act, 1961.

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