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New rules for proof of disability under Sec. 80 DD and 80 U

Section 80DD allows deduction for medical treatment of a dependant with a disability, while section 80U gives a similar deduction for the assessee himself having the disability.

In either case, the disability is one whether it is severe disability or otherwise approved under section 56(4) of the Persons with Disability (Equal Opportunities, Protection of Rights and Full Participation) Act 1995 or under section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999. In either case, the claim has to be supported by a copy of certificate issued by a medical authority in the prescribed form and manner.

Such a form has been prescribed under Rule 11A.

It is understood that it has been substituted by Notification No. 177 of 2005/ S.O.No.896(E) dated June 29, 2005.

The Rule 11A prior to substitution required the certification to follow the guidelines under the Persons with Disability (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995.

The present rule, however, is more detailed and would, therefore, require the attention of those who would be availing themselves of the benefit of the tax relief provided under section 80DD and 80U. The certificate has to be in the Form 10IA. The new rule effective from June 29, 2005 (2005) 196 CTR (St.) 107 is:

"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 Sec. 80DD and Sec. 80U

(1) For the purposes of clause (e) of the Explanation to sub-section (4) of Sec. 80DD and clause (d) of the Explanation to sub-section (2) of Sec. 80U, the medical authority for certifying `autism', `cerebral palsy', `multiple disabilities', `person with disability' and `severe disability' referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999), shall consist of the following:

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

(2) For the purposes of sub-section (4) of Sec. 80DD and sub-section (2) of Sec. 80U, the assessee shall furnish along with the return of income, a copy of the certificate issued by the medical authority, -

(i) in Form No. 10-IA, where the person with disability or severe disability is suffering from autism, cerebral palsy or multiple disability; or

(ii) in the form prescribed vide Notification No.16-18/97-NI.I, dated June 1, 2001 published in the Gazette of India, Part I, section 1, dated June 13, 2001 [published at (2004) 190 CTR (St.) 65] and Notification No. 16-18/97-NI.I, dated February 18, 2002 published in the Official Gazette of India, Part I, section 1 dated February 27, 2002 [published at (2004) 190 CTR (St.) 94] and notified under the Guidelines for evaluation of various disabilities and procedure for certification, keeping in view the Persons with Disabilities (Equal Opportunities,

Protection of Rights and Full Participation) Act, 1995 (1 of 1996), in any other case.

(3) Where the condition of disability is temporary and requires reassessment after a specified period, the certificate 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".

(b) In Appendix II, after Form No.10-I, the Form No.10-IA should be inserted.

The Form No.10-IA (Notification No.177 of 2005/S.O.896(E), dated June 29, 2005 can be obtained from www.incometax india.gov.in

S. RAJARATNAM

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