Deduction under section 80DD and paper furnished with the return

To claim deduction under Section 80DD, you will need to submit a certificate in Form 10IA attested by medical authority, on or before filing ITR.

The form is to be certified by Civil Surgeon or Chief Medical Officer of a Government run hospital. - Neurology expert with an MD in Neurology - Pediatric Neurologist with an equivalent degree

The form must be filed electronically on the Income Tax Department's e-filing portal.

After login go to E-file >>> Income tax forms >>> File income tax forms >>> Persons without Business/Professional Income.

80DD documents:
• No papers are filed with the return. But keep (and mention details in the ITR) the disability certificate from the prescribed medical authority (Rule 11A), showing at least 40% disability (80% or more for severe). For autism, cerebral palsy and multiple disabilities, Form 10-IA is required.
• The ITR (from AY 2024-25) asks for the certificate details (date, UDID number, Form 10-IA acknowledgement where applicable).
• Also keep proof of expenses for the dependant's maintenance or treatment, or the insurance premium (LIC or other schemes for disabled dependants).
• Deduction: Rs 75,000 (40–80%) or Rs 1.25 lakh (80% or more), regardless of actual expense. Old regime only.