• Form no 10-ia for deduction under section 80u

Mr. X is suffering from hearing loss of more than 80%, so to claim deduction under Section 80U of income tax act, there is requirement of FORM 80-IA{sub rule(2) of rule 11A}. My query is that whether the FORM 80-IA can be issued by any hospital or medical practitioner or only by the Government hospitals. Because in certificate it is written in name "address of Institution/govt hospital" here institution means may be private institution, please clarify
Asked 1 year ago in Income Tax

IT IS ISSED ONLY BY GOVERNMENT HOSPITAL..AND THIS FORM IS REQUIRE TO BE UPLOADED ON SITE, THEN ONLY YOU CAN FILE YOUR ITR

Saroj Saurabh Patwari
CA, Pachora
1 Answer

It should be issued by the govt. hospital. Upload Form No. 10-IA before filing of ITR

 

11A. (1) For the purposes of clause (e) of the Explanation to sub-section (4) of section 80DD and clause (d) of the Explanation to sub-section (2) of section 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,—

 

a Neurologist having a degree of Doctor of Medicine (MD) in Neurology (in case of children, a Paediatric Neurologist having an equivalent degree); or

 

a Civil Surgeon or Chief Medical Officer in a Government hospital.

Vivek Kumar Arora
CA, Delhi
4950 Answers
1105 Consultations

(a) The Medical Authority as mentioned in Section 80U of the Income Tax Act is defined under clause (p) of Section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act,1995.

(b) Medical authorities who are eligible to issue a disability certificate under Section 80U can be any of the following –

  • Neurologist who has a degree of MD (Doctor of Medicine) in Neurology,
  • A civil surgeon,
  • A Chief Medical Officer in a Government hospital, and
  • A paediatrician neurologist who has a degree of MD in Neurology to treat disabled children.

Anjan Kumar Roy
CA, Kolkata
9 Answers

Hello,

 

Form 80-IA should be issued by a government hospital. Before filing ITR 11A, you need to upload Form No. 10-IA. For the purposes of claiming deductions under Section 80DD and Section 80U, the medical authority that can certify conditions like "autism," "cerebral palsy," "multiple disabilities," "person with disability," and "severe disability," as mentioned 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), includes the following:

  1. A Neurologist with a Doctor of Medicine (MD) degree in Neurology. In the case of children, a Paediatric Neurologist with an equivalent degree may be considered.
  2. A Civil Surgeon or Chief Medical Officer in a Government hospital.

Therefore, to claim the deduction under Section 80U for hearing loss exceeding 80%, you should obtain Form 80-IA from a government hospital, as they are among the authorized medical authorities for issuing such certificates.

 

Hope you find the information helpful. You are free to contact me for further discussion.If you could spare two minutes of your time to write a review, It would be really grateful and very happy to read it.

 

Thank you.

Shubham Goyal

Shubham Goyal
CA, Delhi
347 Answers
7 Consultations

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