Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 127 & section 154. Form 30 is required to be filed by assessee claims deduction under Section 127 or section 154 in respect of maintenance including medical treatment of a dependant who is a person with disability. The maximum deduction that can be availed under this section is Rs.75000/- for disability and Rs.1,25,000/- for severe disability.
https://www.incometaxindia.gov.in/documents/d/guest/form-30-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile
Comments
- Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Re
- Review of Foreign Direct Investment (FOi) policy on Insurance Sector
- Companies (Accounting Standards) Amendment Rules, 2026
- Frequently Asked Questions (FAQs) on Liquidation and Voluntary Liquidation Forms
- Frequently Asked Questions (FAQs) on Liquidation Process
Be the first to leave a comment for this Article