https://www.taxtmi.com/acts?id=53367 The rule identifies the medical authority competent to certify autism, cerebral palsy, multiple disabilities, disability and severe disability for income-tax deduction purposes, including a neurologist, paediatric neurologist, civil surgeon or chief medical officer of a Government hospital. It also requires the assessee to furnish the relevant certificate with the return of income, using Form No. 30 for autism, cerebral palsy or multiple disability, and the prescribed form in other cases. Temporary disability certificates are valid only for the tax year of issue until the tax year of expiry. en-us Fri, 20 Mar 2026 17:51:50 +0530 Mon, 06 Apr 2026 16:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53367 The rule identifies the medical authority competent to certify autism, cerebral palsy, multiple disabilities, disability and severe disability for income-tax deduction purposes, including a neurologist, paediatric neurologist, civil surgeon or chief medical officer of a Government hospital. It also requires the assessee to furnish the relevant certificate with the return of income, using Form No. 30 for autism, cerebral palsy or multiple disability, and the prescribed form in other cases. Temporary disability certificates are valid only for the tax year of issue until the tax year of expiry. Act-Rules Income Tax Fri, 20 Mar 2026 17:51:50 +0530 https://www.taxtmi.com/acts?id=53367