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80 U Deduction

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Shanky Khamdelwal

10 Points Joined May 2017

For the purpose of availing deduction u/s 80 U, form 10-IA is necessary or a certificate of disability from the government authority is sufficient.

please let me know
thank you

Replies (1)

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

197267 Points Joined July 2016

Abstract of Rule 11A of IT act.......

For the purposes of sub-section (4) of section 80DD and sub-section (2) of section 80U, the assessee shall furnish along with the return of income, a copy of the certificate issued by the medical authority,—

(i)		in Form No. 10-IA, where the person with disability or severe disability is suffering from autism, cerebral palsy or multiple disability; or
(ii)		in the form prescribed vide notification No. 16-18/97-NI.1, dated the 1st June, 2001 published in the Gazette of India, Part I, Section 1, dated the 13th June, 2001 and Notification No. 16-18/97-NI.1, dated the 18th February, 2002 published in the Gazette of India, Part I, Section 1, dated the 27th February, 2002 and notified under the Guidelines for evaluation of various disabilities and procedure for certification, keeping in view the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), in any other case.