IT IS ISSED ONLY BY GOVERNMENT HOSPITAL..AND THIS FORM IS REQUIRE TO BE UPLOADED ON SITE, THEN ONLY YOU CAN FILE YOUR ITR
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
IT IS ISSED ONLY BY GOVERNMENT HOSPITAL..AND THIS FORM IS REQUIRE TO BE UPLOADED ON SITE, THEN ONLY YOU CAN FILE YOUR ITR
(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 –
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:
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.
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Thank you.
Shubham Goyal