Rule 61 prescribes the medical certification requirements for claiming deductions under sections 127 and 154 in cases involving autism, cerebral palsy, multiple disabilities, and other specified disabilities. For the purposes of sections 127(9)(e) and 154(3), certification must be issued either by a Neurologist with an MD in Neurology (or a Paediatric Neurologist with equivalent qualifications for children) or by a Civil Surgeon or Chief Medical Officer of a Government hospital. To claim deductions under sections 127(6), 127(7), and 154(2)(c), the assessee must submit a copy of the relevant certificate along with the return of income. In cases of autism, cerebral palsy, or multiple disabilities, the certificate must be in Form No. 30. For other disabilities, prescribed forms notified through specified government notifications must be furnished in accordance with the evaluation guidelines under the Persons with Disabilities Act, 1995. Where the disability is temporary, the certificate remains valid from the tax year of issuance until the tax year in which its stated validity expires.
Extract of Rule No. 61 of Draft Income-tax Rules, 2026
Rule 61
Certificate of a Medical Authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154.
(1) For the purposes of section 127(9)(e) and 154(3), the medical authority responsible for certifying “autism”, “cerebral palsy”, “multiple disabilities”, “person with disability” and “severe disability” referred to in sections 2(a), 2(c), 2(h), 2(j) and 2(o) respectively of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999), shall be the following,—
(a) a Neurologist having a degree of Doctor of Medicine (MD) in Neurology (in case of children, a Paediatric Neurologist having an equivalent degree); or
(b) a Civil Surgeon or Chief Medical Officer in a Government hospital.
(2) For the purposes of section 127(6), 127(7) and section 154(2)(c), the assessee shall furnish along with the return of income, a copy of the certificate issued by the relevant medical authority, –
(a) if the person has a disability or severe disability such as autism, cerebral palsy, or multiple disability, in Form No. 30; or
(b) in all other cases, the prescribed form mentioned in notifications No. 16-18/97-NI.1 dated June 1, 2001, and No. 16-18/97-NI.1 dated February 18, 2002, as published in the Gazette of India, shall be submitted as per the Guidelines for the evaluation of various disabilities and certification procedures outlined in the Persons with Disabilities (Equal Opportunities, Protection of Rights, and Full Participation) Act, 1995 (1 of 1996).,
(3) If the disability is temporary and needs to be reevaluated after a certain period, the certificate shall be valid for the period starting from the tax year during which the certificate was issued and ending with the tax year during which the validity of the certificate expires.
