Medical Certificate For Condonation of delay

ITR 539 views 1 replies

One of my clients was ill from October 2021 to March 2022 and therefore did not file an income tax audit and return.

Now the doctor needs a letter format to submit the condonation of delay to the income tax officer.


Do you have the format?

Replies (1)

Hi Santosh,

I can help you with a Medical Certificate format that your client’s doctor can issue to support the condonation of delay in filing the Income Tax Return (ITR) and audit report. This certificate will explain the medical reasons for the delay, which can be submitted to the Income Tax Officer.


Sample Medical Certificate Format for Condonation of Delay


[Doctor’s Letterhead]

Date: [DD/MM/YYYY]

To Whom It May Concern,

This is to certify that [Patient’s Full Name], aged [Age], residing at [Address], was under my medical care from [Start Date] to [End Date].

During this period, the patient was diagnosed with [Illness/Medical Condition], which incapacitated him/her and rendered him/her unable to attend to regular professional and personal responsibilities, including timely filing of Income Tax Returns and audit reports.

Due to the above medical condition, [Patient’s Name] was physically and/or mentally unfit to comply with the statutory deadlines.

This certificate is issued on the request of the patient for the purpose of submitting it to the Income Tax Department for condonation of delay in filing the Income Tax Return and audit report for the financial year [FY Year].

Kindly consider this medical condition as a genuine reason for the delay.

Thank you.

[Signature of Doctor]
[Doctor’s Name]
[Medical Registration Number]
[Contact Details]


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