section80DD

Yes, it is a flat deduction of Rs. 50000, irrespective of whatever medical expenditure incurred, provided conditions of Sec. 80DD is complied therewith. In case of severe disability, deduction is Rs. 75000. Form 10IA need to be filed alongwith the return. Better get the latest certificate from the prescribed authority and attach the copy of it along with the Form 10IA. As well mention in the Form 10IA such that "Certificate enclosed". No need to get Form 10IA regularly signed by the authority every year.