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Thirtha Charmana (Querist)
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28 August 2009 Dear All,

Please let me know which is form a handicap has get signed by a Doctor to claim exemption available under Income Tax Act.

Also let me know what is the procdure for get this certificate.

Manmohan ACA, CS

Manmohan ACA, CS (Expert)
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28 August 2009 Every person with disability can claim upto Rs. 50,000 per year as deduction under Section 80U of the Income Tax Act. If a person has a extreme disability the exemption can go upto Rs. 75,000 per year. This would be a deduction from taxable income. In order to claim exemption, one need to get a 'Disability Certificate' in Form No 10-IA read with Rule 11A of Income Tax Rules. The employer can get a attested copy of this certificate and after verifying the original certificate, can pass on the benefit of Section 80U while computing income tax.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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28 August 2009 Not by a Doctor. Certificate must be obtained from "medical authority" comprising of more than one doctor.

Ref:- Notification 16-18/97-N-1,dt. 1/6/2001 and 18/2/2002.

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