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<h1>Income-tax Rules Amended: New Certificate Requirement for Deductions Under Sections 80DD and 80U</h1> The Income-tax (Twentieth Amendment) Rules, 2003, effective from April 1, 2003, amend the Income-tax Rules, 1962. Rule 11A is replaced to require taxpayers claiming deductions under sections 80DD and 80U to submit a certificate from a medical authority with their tax returns. This certificate must comply with guidelines for disability evaluation as per the Persons with Disabilities Act, 1995. If the disability is temporary, the certificate's validity aligns with the assessment years specified. Rule 11D is omitted. These amendments are part of ongoing updates to the original rules established in 1962.