Hey @Quicko, someone I know wants to claim benefit under section 80u. They have a handicap certificate, which was made in 2004 when they were still a minor, and it mentions them having above 80 % permanent disability.
My query was whether this would be enough or do they also need a regulatory authority to sign Form 10-IA?
Your support article mentions Form 10-IA for autism & cerebral palsy and this case isn’t related to either of those two (locomotor disability here). So I’m presuming just the handicap certificate would be enough?
The person claiming the deduction is required to keep a copy of the certificate issued by the medical authority in the prescribed form which is contained in Form 10 –IA. The form can be found on the income tax portal.
Please note that the medical certificate should be submitted certifying the disability suffered.
The disability certificate also has a specified validity. If the validity of the certificate expires in any financial year, deduction for that financial year can be claimed using the expired certificate. However, from the next financial year a new certificate would have to be availed for claiming deduction under Section 80U in the next year.