Medical certificate requirement for disability deduction: file prescribed certificate with return; temporary certificates have limited validity. Claimants must furnish with their income-tax return a medical authority certificate in the prescribed form and pursuant to notified guidelines for disability evaluation; where the disability is temporary and reassessment is required, the certificate is valid only for the assessment years spanning the certificate's stated validity. The amendment substitutes the prior certification rule and omits the separate rule previously governing certification procedures.
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Medical certificate requirement for disability deduction: file prescribed certificate with return; temporary certificates have limited validity.
Claimants must furnish with their income-tax return a medical authority certificate in the prescribed form and pursuant to notified guidelines for disability evaluation; where the disability is temporary and reassessment is required, the certificate is valid only for the assessment years spanning the certificate's stated validity. The amendment substitutes the prior certification rule and omits the separate rule previously governing certification procedures.
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