FORM NO 10-IA FOR DEDUCTION UNDER SECTION 80U

Mr. X is suffering from hearing loss of more than 80%, so to claim deduction under Section 80U of income tax act,

there is requirement of FORM 80-IA{sub rule(2) of rule 11A}. My query is that whether the FORM 80-IA can be issued by any hospital or medical practitioner or only by the Government hospitals.

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Quick Summary
This discussion clarifies the requirements for obtaining Form 10-IA to claim deductions under Section 80U for hearing loss. It confirms that the certificate must be issued by a qualified medical authority, such as a Neurologist or a Civil Surgeon/Chief Medical Officer from a Government hospital. The certificate can be issued on the letterhead of a private institution if certified by the appropriate medical professional.

To claim a tax deduction u/s 80U you must mandatorily obtain a certificate. The medical authority for certifying is:

  1. A Neurologist having a degree of Doctor of Medicine (MD) in Neurology (in case of children, a Paediatric Neurologist having an equivalent degree)
  2. A Civil Surgeon or Chief Medical Officer in a Government hospital

Sir, in certificate it is written in name "address of institution/govt hospital" here institution may be private institution, please clarify 

Yes, if the surgeon has certified it on the organization's letter head.

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