IS MANDATORY FILL STATUTORY FORM 10-IA , Before 31 oct 23?

This query is : Resolved

BISWAJIT MAIKAP (Querist)
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31 October 2023 IS it MANDATORY to FILL STATUTORY FORM 10-IA FOR TAKEN DEDUCTION ON U/S 80DD Income Tax for Assessment year 23-24 (DEPENDENT PERSON /sister WITH DISABILITY) before 31 st October 2023?
The above said deduction of 80DD has already shown in form-16, then is it mandatory to show by filing form number 10-IA?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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01 November 2023 Yes form 10IA has to be e-filed along with the return of income. It is mandatory. Inference - Rule 11A (2) of Income tax Rules, 1962.