Deduction under Section 80DD and 80U

Do we need to submit a freshly signed Form-10IA for every Financial Year, or only will do for all the Financial Years for claiming Deduction for the Disabled under 80DD and 80U ?

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Quick Summary
This discussion clarifies the requirements for Form 10IA when claiming deductions for disability under Sections 80DD and 80U of the Income Tax Act. It addresses whether a new Form 10IA is needed annually or if a single form suffices for permanent disabilities. The guidance explains that for temporary disabilities requiring reassessment, the certificate's validity is tied to specific assessment years, while for permanent disabilities, a single form is generally sufficient.

When the condition of disability is temporary and requires reassessment after a specified period, the certificate in Form 10-IA shall be valid for the period starting from the assessment year relevant to the previous year during which the certificate was issued and ending with the assessment year relevant to the previous year during which the validity of the certificate expires.
Originally posted by : hemant sharma
When the condition of disability is temporary and requires reassessment after a specified period, the certificate in Form 10-IA shall be valid for the period starting from the assessment year relevant to the previous year during which the certificate was issued and ending with the assessment year relevant to the previous year during which the validity of the certificate expires.

Only one such form will do in case of permanent disablity ?

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