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Medical certification requirement for disability deductions now mandates specific medical authorities and Form 10-IA for certain disabilities. The substituted rule 11A designates the medical authority for certifying autism, cerebral palsy and multiple disabilities as either a Neurologist (or Paediatric Neurologist) with an MD in Neurology, or a Civil Surgeon/Chief Medical Officer in a Government hospital, and requires assessees to file the medical certificate with the return: Form No. 10-IA for autism, cerebral palsy or multiple disability, or the notified certification for other disabilities; certificates needing reassessment must state the reassessment period and their assessment year validity.
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Medical certification requirement for disability deductions now mandates specific medical authorities and Form 10-IA for certain disabilities.
The substituted rule 11A designates the medical authority for certifying autism, cerebral palsy and multiple disabilities as either a Neurologist (or Paediatric Neurologist) with an MD in Neurology, or a Civil Surgeon/Chief Medical Officer in a Government hospital, and requires assessees to file the medical certificate with the return: Form No. 10-IA for autism, cerebral palsy or multiple disability, or the notified certification for other disabilities; certificates needing reassessment must state the reassessment period and their assessment year validity.
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