FORM NO 10-IA FOR DEDUCTION UNDER SECTION 80U

Mr. X is suffering from hearing loss of more than 80%, so to claim deduction under Section 80U of income tax act,

there is requirement of FORM 80-IA{sub rule(2) of rule 11A}. My query is that whether the FORM 80-IA can be issued by any hospital or medical practitioner or only by the Government hospitals.