Form 30: Medical-authority certificate for disability-related deductions under sections 127 and 154
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Medical-authority certificate for disability-related deductions under sections 127 and 154.
The taxpayer supplies Part A. The prescribed medical authority completes the patient, condition and reassessment fields in Part B; the form is not a taxpayer self-diagnosis.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 10-IA is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 61; Section 127. Physical PDF pp 379-380; printed Gazette pp 1911-1912.
Rule 61 — connected rule text
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 clauses (a), (c), (h), (j) and (o) of section 2, 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 s 127(6), 127(7) and 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 the 1 st June, 2001, and No. 16 -18/97-NI.1, dated the 18 th February, 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 such certificate expires.
Completed field illustration
Fictional data, not for filing. A neutral model shows the taxpayer and medical-authority fields without diagnosing a real person.
| Form field / block | Completed fictional entry |
|---|---|
| Part A: taxpayer name / address / PAN | Priya Arun Sharma / 10 Model Road, Pune / synthetic ZZZPS0000Z |
| Tax year | 2026-27 |
| Part B: certificate number / date | MODEL-MEDICAL-030 / 21 October 2026 - hypothetical |
| Patient name / relationship / age / gender | Example Child A / daughter of Priya Arun Sharma / 12 / female - synthetic identity |
| Registration number | MODEL-PATIENT-030 - not an actual patient record |
| Row 7: disability-type field | Person with disability - assumed field selection, not a diagnosis |
| Row 8: condition field | Autism - hypothetical teaching selection only |
| Row 9: course / improvement fields | Non-progressive / not likely to improve - assumed medical-authority selections |
| Row 10: reassessment field | Not recommended in the assumed model; no clinical advice is given |
| Rows 11-12: institution / specialist | Example Government Hospital, Pune / model specialist role, not a real practitioner |
| Patient thumb impression / specialist certification | NOT APPLIED / NOT SIGNED |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- Part A identifies the taxpayer; Part B separately identifies the patient.
- The notified form has category and reassessment fields; this model does not invent a percentage-of-disability cell.
Only the prescribed competent medical authority can certify the actual condition. No deduction amount or real medical eligibility is established by this synthetic model.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 61. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 30 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.