Parmod Agarwal (Assistant Manager) (394 Points)
16 March 2012Dear All,
Our EMployee want to claim deduction u/s 80DD for Rs. 100000/- on the basis of Certificate issued by the Medical authority on the form no 10-IA as his father cover under the serve disability. Can we allow him deduction on the basis
of photocopy of this certificate or any other documents we will take from him to allow the deduction. please clarify the points.
Thanking you,
Parmod
Giridhar S Karandikar
(Team Lead)
(7548 Points)
Replied 16 March 2012
As per Section 80D(4) , teh deduction shall be allowed on the basis of the copy of the Certificate issued by the medical authority in the prescribed form.
So you can allow deduction on the basis of photocopy, no other docs will be requried. Given below is the extract of sub-section 4 :
(4) The assessee, claiming a deduction under this section, shall furnish a copy of the certificate issued by the medical authority in the prescribed form and manner24, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed:
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