Under the Income Tax Act, taxpayers can claim several deductions from their total income. Every deduction has specific criteria to be met. Deductions under section 80DD and 80U can be claimed if any medical expenditure has been incurred for the treatment of a differently-abled person. To claim deduction under either of the sections, the taxpayer has to obtain and submit a certificate in the prescribed manner as mentioned in Form 10-IA. In this article, we will discuss the elements of Form 10-IA in brief.
An Individual/Hindu Undivided Family claiming deduction u/s 80DD/80U should furnish a copy of the certificate issued by the medical authority in Form 10-IA along with his/her/their Income Tax Return.
Form 10-IA has to be furnished when deduction u/s section 80DD/80U is claimed. These sections cover expenses incurred to treat a dependent person (or self) with a disability/severe disability subject to pre-defined conditions. The deduction is available only when the person has autism, cerebral palsy or multiple disabilities, and the same is certified by:
Note: When the condition of disability is temporary and requires reassessment after a specified period, the certificate in Form 10-IA shall be valid for the period starting from the assessment year relevant to the previous year during which the certificate was issued and ending with the assessment year relevant to the previous year during which the validity of the certificate expires.
This form can be downloaded here.