IT (Eighteenth Amdt.) Rules, 2005
Income-tax
(Eighteenth Amendment) Rules, 2005 - Substitution of rule 11A and insertion of
Form No. 10-IA in Appendix II of Income-tax Rules, 1962
In exercise of
the powers conferred by sub-section (1) of section 295 read with section 80DD
and section 80U of the Income-tax Act, 1961 (43 of 1961), the Central Board of
Direct Taxes hereby makes the following rules further to amend the Income-tax
Rules, 1962, namely :—
1. (1) These rules may be called the Income-tax
(Eighteenth Amendment) Rules, 2005.
(2) They shall
come into force from the date of their publication in the Official Gazette.
2. In Income-tax Rules, 1962,—
(a) for rule 11A, the following rule shall be substituted, namely:—
“11A. Medical authority
for certifying autism, cerebral palsy and multiple disabilities and certificate
to be obtained from the medical authority for the purposes of deduction under
section 80DD and section 80U.
(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,-
(i) a Neurologist having a degree of Doctor of
Medicine (MD) in Neurology (in case of children, a Paediatric Neurologist
having an equivalent degree); or
(ii) a Civil Surgeon or Chief Medical Officer in
a Government hospital.
(2) For the purposes of
sub-section (4) of section 80DD and sub-section (2) of section 80U, the
assessee shall furnish along with the return of income, a copy of the
certificate issued by the medical authority,-
(i) in Form No. 10-IA, where the person with
disability or severe disability is suffering from autism, cerebral palsy or
multiple disability; or
(ii) in the form prescribed vide
notification No. 16-18/97-NI.1, dated the 1st June, 2001 published in the
Gazette of India, Part I, Section 1, dated the 13th June, 2001 and notification
No. 16-18/97-NI.1, dated the 18th February, 2002 published in the Gazette of
India, Part I, Section 1, dated the 27th February, 2002 and notified under the
Guidelines for evaluation of various disabilities and procedure for
certification, keeping in view the Persons with Disabilities (Equal
Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of
1996), in any other case.
(3) Where the condition
of disability is temporary and requires reassessment after a specified period, the
certificate shall be valid for the period starting from the assessment year
relevant to the previous year during which the certificate was issued and
ending with the assessment year relevant to the previous year during which the
validity of the certificate expires.”;
(b) in Appendix II, after Form No. 10-I, the following form shall be
inserted, namely :—
“Form No. 10-IA
[See sub-rule (2) of rule 11A]
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
Certificate
No. .....................
Date
:.......................................
This is to
certify that Shri/Smt./Ms..................................................................
son/daughter of
Shri.................................................................................,
age................... years.......................male/female* residing
at..........................................................................
............................................, Registration
No......................is a person with disability/severe disability*
suffering from autism/cerebral palsy/multiple disability*.
2. This
condition is progressive/non-progressive/likely to improve/not likely to
improve*.
3.
Reassessment is recommended/not recommended after a period
of.....................months/years*.
Sd/-
(Neurologist/Pediatric Neurologist/Civil Surgeon/
Chief Medical Officer*)
Name :
Address of Institution/Government
hospital :
..............................................................................................................................................................
..............................................................................................................................................................
..............................................................................................................................................................
Qualification/designation
of specialist :
SEAL
Signature/Thumb
impression* of the patient
Note : *Strike out
whichever is not applicable.”.