Income Tax Form 30: Medical Authority Certificate for Disability (Sec 127 & 154)

Form No. 30 under the Income-tax Rules, 2026 is a medical certificate required for claiming deductions under Sections 127 and 154 of the Income-tax Act, 2025 for expenses incurred on dependants with disabilities. It replaces the earlier Form 10-IA and must be filed by resident individuals who incur costs on medical treatment, training, rehabilitation, or specified insurance schemes for disabled dependants. The deduction allowed is Rs. 75,000 for disability and Rs. 1,25,000 for severe disability. The form must be submitted online along with the income tax return and requires a valid certificate from a medical authority, which must be uploaded. If the disability is temporary, a fresh certificate is needed upon expiry. The form captures details of the assessee, patient, disability type, medical institution, and certifying authority. Filing Form 30 is mandatory for availing deductions, and failure to provide a valid certificate may lead to denial of tax benefits.

FAQ’s pertaining to Income Tax Form 30: Certificate of medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 127 & section 154 of Income Tax Act, 2025

Q.1. What is Form 30?

Ans. 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.

Q.2 Who should file Form 30?

Ans. A resident individual, availing deduction in respect of incurred any expenditure for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability or paid or deposited any amount under a scheme framed in this behalf by the Life Insurance Corporation or any other insurer or the Administrator or the specified company.

Q.3. What is the Due Date to file Form 30?

Ans. Form 30 is required to be filed along with the Return of Income. Hence, the due date for filing return of income for individuals will be the due date to file this form.

Q.4. Is it necessary to upload a copy of the Form signed by the Medical Authority?

Ans. Yes, the copy of the Form certified by the Medical authority (Part-B of Form 30) should be uploaded while filing this form online.

Q.5 Can the same medical certificate be submitted every year?

Ans. If the disability is temporary, a new certificate is required on expiry. No deduction shall be allowed if the certificate issued by the medical authority certifying disability has expired.

Q.6 Why is Form 30 important?

Ans. The deduction u/s 127 or 154 on amount spent for dependent person with disability, is allowed based on details filed in Form 30.

Guidance Note pertaining to Income Tax Form 30: Certificate of medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 127 & section 154 of Income Tax Act, 2025

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.

Purpose :

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.

Who should file :

A resident individual, availing deduction in respect of incurred any expenditure for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability or paid or deposited any amount under a scheme framed in this behalf by the Life Insurance Corporation or any other insurer or the Administrator or the specified company.

Due Date:

Form 30 is required to be filed along with the Return of Income. Hence, the due date for filing return of income for individuals will be the due date to file this form.

Structure of Form 30:

– Basic details – Name, PAN, Address, Tax Year

– Certificate details – Certificate No., Date

– Details of Patient – Name, Son/Daughter/Care of, Age, Gender, Registration No.

– Details of Disability –Disability type, Disability name, Condition, Reassessment

– Details of Institution/ Government Hospital – Name & Address

– Qualification / designation of specialist

What are the documents/information required to file Form 30?

The following documents/information are required to file form 30:

1. Certificate from the medical authority.

What is the process flow of filing Form 30?

The process flow includes the following steps:

1. Enter details of assessee

2. Enter details of certificate and patient

3. Enter details of disability

4. Enter details of condition and reassessment

5. Upload pdf of verification signed by the Medical Authority

6. Enter verification details

7. E-verify the Form 30 using DSC or Aadhar

Outcome of processed Form 30:

The deduction u/s 127 or 154 on amount spent on medical treatment for dependent person with disability, is allowed based on details filed in Form 30.

Common changes made across forms:

1. Pre-filling of basic details such as Name, PAN and Tax Year etc. with option for the assessee to edit the same.

2. Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure.

3. Sections, Clauses and Schedules changed as per the Income-tax Act, 2025.

4. Currency symbol “Rs.” has been replaced with “₹”.