Form 10-IA: Guide to Claim Deductions Under Section 80U & 80DD

Form 10-IA is a certificate issued by a government medical authority to individuals with disabilities or their dependents. It is required to claim tax deductions for medical treatment and care under the Income Tax Act. Completing this form ensures eligibility for deductions and provides legal proof of disability, enabling individuals to receive proper tax benefits when needed.

Key Highlights

• Form 10-IA is a medical certificate issued by a government medical authority for individuals with disabilities or their dependents.
• It is essential to claim tax deductions under sections 80DD and 80U of the Income Tax Act.
• Filing Form 10-IA provides legal proof of disability, enabling taxpayers to avail deductions for treatment, care, and specified insurance premiums.

What is Form 10-IA?  

Form 10-IA is a medical certificate required under the Income Tax Act to claim deductions for disability-related expenses. A government medical authority issues it, and it is essential for claiming benefits under Sections 80DD and 80U. Filing Form 10-IA ensures taxpayers or their dependents can avail deductions for treatment, care, and specified insurance premiums.

• Form 10-IA should be filed if the person is disabled or suffering from a specified disease to claim deductions under sections 80DD and 80U. 
• It is issued by a certified neurologist, civil surgeon, or chief medical officer in a government hospital.

Form 10-IA is a certificate issued by medical practitioners from a government hospital as prescribed under the act.

Details to Fill in Form 10-IA

Form 10-IA includes 

• Name of the disabled 
• Age 
• Gender
• Place of residence
• Registration number
• Signature of the medical authority
• Address of the hospital
• Designation of the specialist who signed
• Signature/ thumb impression of the disabled person.

Section 80DD

• As per section 80DD, an individual or HUF who is a resident of India can claim the deduction if you have incurred any medical expenses on treatment or care of a disabled dependent family member. 
• You can also claim the deduction if you have paid any insurance premiums on a specified policy. 
• A sum of Rs 75,000 from the gross total income for the respective previous years if the dependent family member is disabled. For severe disability, a sum of Rs 1,25,000 is deductible from your gross total income. 

To claim a deduction under section 80DD, you should submit Form 10-IA and the income tax return filed for the respective assessment year. 

No deduction can be claimed under section 80DD if the certificate of disability provided by the medical authority has expired, unless a new certificate is furnished along with the return of income filed.  

Section 80U

• Section 80U provides a deduction for individuals who are certified by the medical authority disabled. 
• Individuals suffering from autism, cerebral palsy, multiple disabilities, and severe disability can claim a deduction under section 80U.
• An individual can claim a deduction of up to Rs 75,000; however, if the disability is more than 80% or severe, then you can claim a deduction of Rs 1,25,000. 
• No deduction shall be allowed if the certificate issued by the medical authority certifying disability has expired. A new certificate along with the return filed under section 139 should be furnished to claim deduction. 

Note:

1. Severe disability -  a person with 80% or more of one or more disabilities or a person with a severe disability referred to in the relevant Act.
2. Person with disability-  means a person as referred to in Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 or National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999. 

Steps to File Form 10-IA

You have to upload form 10-IA, in the income tax portal. Here are the steps to file Form 10-IA.

Step 1: Login on the  e-filing portal 

Step 2: On the dashboard, click ‘e-File’ > ‘Income tax forms’ > ‘File Income Tax Forms’

Step 3: Choose Persons without Business / Professional Income tab, then choose Form 10-IA.

Step 4: Choose Assessment year 2024-25

Step 5: Choose “ Let’s get started”.

Step 6: Fill in all the required particulars. Select preview option

Step 7: Choose the “proceed to e-Verify” option.

Step 8: After reviewing all the information, ‘Proceed’ to E-Verify. You can e-verify either through:

• Aadhaar OTP
• Digital Signature Certificate (DSC)
•  Electronic Verification Code (EVC)

You have successfully filed Form 10-IA in the income tax portal.

Format of Form 10-IA

Conclusion

The Income Tax Act provides relief for medical expenses incurred under sections 80D, 80DD, 80DDB, and 80U. If you are an individual with disabilities or your dependent family is, then section 80DD and 80U deductions can be claimed only if you file Form 10-IA. Individuals need to have the necessary documents to claim the deductions under the Income-tax Act.