Income-tax Rules, 2026

Rule 61Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

(1)For the purposes of section 127(9)(e) and 154(3), the medical authority responsible 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, respectively of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999), shall be the following:—

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

(b)a Civil Surgeon or Chief Medical Officer in a Government hospital.

(2)For the purposes of sections 127(6), 127(7) and 154(2)(c), the assessee shall furnish along with the return of income, a copy of the certificate issued by the relevant medical authority,–

(a)if the person has a disability or severe disability such as autism, cerebral palsy, or multiple disability, in Form No. 30; or

(b)in all other cases, the prescribed form mentioned in notifications No. 16 -18/97-NI.1, dated the 1 st June, 2001, and No. 16 -18/97-NI.1, dated the 18 th February, 2002, as published in the Gazette of India, shall be submitted as per the Guidelines for the evaluation of various disabilities and certification procedures outlined in the Persons with Disabilities (Equal Opportunities, Protection of Rights, and Full Participation) Act, 1995 (1 of 1996).

(3)If the disability is temporary and needs to be reevaluated after a certain period, the certificate shall be valid for the period starting from the tax year during which the certificate was issued and ending with the tax year during which the validity of such certificate expires.

This rule refers to

§ 127 Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability

§ 154 Deduction in case of a person with disability

§ 2 Definitions