If you’re filing your tax return under the old regime and either you or your dependent has a specified disability like autism, cerebral palsy, or multiple disabilities, you may be eligible for a flat deduction under:
- Section 80U – if you have a disability
- Section 80DD – if your dependent (spouse, child, parent, or sibling) has a disability and is financially dependent on you
To claim this deduction, you’ll need to provide proof that the condition has been assessed and certified by a recognised medical authority.
That’s where Form 10-IA comes in.
This form is required for individuals with disabilities or those supporting a dependent with a specified disability. It must be certified by a neurologist, paediatric neurologist (for children), or a civil surgeon/chief medical officer of a government hospital. It serves as official proof for claiming deductions under Sections 80U or 80DD of the Income-tax Act.
How to file Form 10-IA?
Now that you know what it’s for, here’s how to file it on the Income Tax Portal,
Follow these steps:
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Log in to Income Tax Portal
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Navigate to e-File > Income Tax Forms > File Income Tax Form
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Click on ‘Persons without Business/Professional Income’ tab, then select Form 10-IA and File Now
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Select the Assessment Year and click Continue
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Click on Let’s Get Started
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Fill in all the required particulars and upload disability certificate given by government-authorized hospital or medical authority > Preview
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After reviewing all the information proceed to E-Verify
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You can select how you want to e-Verify > Continue
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After e-verification, your Form 10-IA is submitted successfully
Once you submit Form 10-IA, you’ll receive an acknowledgement number. And when filing your ITR, you’ll need to enter:
- The acknowledgement number, and
- The date you filed Form 10-IA
So make sure to save these details while filing your return.