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10IA Certificate of the medical authority for certifying 'Person With Disability', 'Severe Disability', 'Austim', 'Cerebral Palsy' And 'Multiple Disability' for purposes of section 80DD and section 80U - Income Tax

1. 03/2022 - Dated: 16-7-2022 - Income Tax - Electronic furnishing of Forms, Returns, Statements, Reports, orders - Annual Compliance Report on Advance Pricing Agreement - to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962.

1. Section 80U - Deduction in case of a person with disability - Income-tax Act, 1961
2. Section 80DD - Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability - Income-tax Act, 1961
3. Rule 11A - Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under section 80DD and section 80U - Income-tax Rules, 1962