A Very Senior Citizen wants to claim Deductions under section 80 DD, 80 DDB; filing ITR2 under old regime. Does he have to upload (is there a provision in the return filing system) certificates / prescription, etc. at the time of filing / submitting the return or have to keep it ready in case it’s asked for later as he has approached the treating Doctors for their stamping but will take some time and due date is approaching.
17 July 2023
You must file Form No. 10-IA ONLINE BEFORE FILING RELEVANT ITR; TO CLAIM DEDUCTION U/S. 80DD IT ACT.
For deduction u/s. 80DDB, you need to submit a medical certificate issued by an authorized medical practitioner to the Income Tax Department, whenever asked for.
17 July 2023
Thanks a lot for your prompt response. For filing the referenced form online is it available on the portal , can you guide us the steps. For Section 80 DDB a valid prescription with all the patient details & Disease on the Oncologist letterhead with his Qualifications (Degrees) , Registered membership no. is available with us. Is there any other specific certificate as per format of IT need to be obtained.
17 July 2023
1. The form 10-IA must be filed electronically on the Income Tax Department's e-filing portal. After login go to E-file >>> Income tax forms >>> File income tax forms >>> Persons without Business/Professional Income.
17 July 2023
FORM NO. 10-I [See rule 11DD] Certificate of prescribed authority for the purposes of section 80DDB 1. Name of the Patient 2. Address 3. Father’s name 4. Name and address of the person on whom the patient is dependent and his relationship with the patient. 5. Name of the disease or ailment (please see rule 11DD) 6. For diseases or ailments mentioned in item (i) of clause (a) of sub-rule (1), whether the disability is 40% or more (Please specify the extent). 7. Name, address, registration number and qualification of the specialist issuing the certificate, along with the name and address of the Government hospital [see rule 11DD(2)] Verification This is to verify that I, Dr.____________________________________________________ s/o (w/o) Shri_____________________, in the case of the patient Shri/Smt./Ms.________________________, after considering the entire history of illness, careful examination and appropriate investigations, am of the opinion that the patient is suffering from______________________________disease/ailment during the previous year ending on 31st March,_______________________ I also certify (only in case of neurological disease) that the extent of disability is more than 40%) (Strike off, if not applicable). I certify that the information furnished above is true to the best of my knowledge.
Date _______________ Signature Place _______________ (Name and Address) To be countersigned by the Head of the Government hospital, where the prescribed authority is a specialist with post-graduate degree in General or Internal Medicine. Date ______________ Signature Place ______________ (Name and Address)
CAclubindia
