Which certificate should employee furnish to claim a deduction under section 80U?
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Requirements to Claim Deductions Under Section 80U
There isn’t any documentation requirement apart from the certificate certifying the disability from a recognized medical authority in [Form 10-IA]. There’s no need of producing bills for the cost incurred for the pursuance of treatment or such other expenses.
For making the claim under this section, one must submit the medical certificate indicating the disability together with the income tax returns as per Section 139 for the relevant AY. In case the disability assessment certificate has expired, one would still be able to claim such deductions in the year in which the certificate expires. However, a fresh certificate would be required from the succeeding year for claiming the benefits u/s 80U.
Certificates could be obtained from the medical authorities who could be either, a neurologist having a degree of Doctor of Medicine (MD) in Neurology (in case of children, a pediatric neurologist having an equivalent degree) or a civil surgeon or Chief Medical Officer in a government hospital.
Note: If the disability is temporary and requires reassessment after a certain period, then the certificate’s validity starts from the assessment year relevant to the financial year during which it was issued and ends during the assessment year relevant to the financial year when the certificate expires.
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