As per the Income Tax Act, 1961,
in case of person with disability, deduction is allowed u/s 80U and incase of a
dependent with disability, deduction is allowed u/s 80DD.
Disability u/s 80U & 80DD
includes Autism, Cerebral palsy Multiple Disabilities, Person with disability
and severe disability.
A Certificate of the medical
authority for certifying ‘person with disability’, ‘severe disability’,
‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section
80DD and section 80U was required to be obtained in Form 10-IA for claiming
deduction.
As per the attached notification
no.03/2022 dated 16-July-2022, FORM 10-IA is required to be furnished
electronically effective from the date of the notification.
The implication of the above
notification is:
- Individuals are required
to file Form 10-IA electronically on the Income tax portal to claim
deduction u/s 80DD/80U.
- Individuals are now
required to provide e-filed Form 10-IA to their employers along with
physical certificates.
Therefore, going forward we must
mandatorily obtain the electronically filed Form 10-IA along with the
physical certificates before proceeding to give deduction u/s 80DD or 80U to
any of our employees of STL India
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