Rule 61 names the medical authority who certifies autism, cerebral palsy, multiple disabilities, disability and severe disability for sections 127(9)(e) and 154(3), and the form of certificate to file with the return, including how long a temporary-disability certificate is valid.
61
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
Rules 60-76
Who certifies (sub-rule 1). For sections 127(9)(e) and 154(3), the medical authority for "autism", "cerebral palsy", "multiple disabilities", "person with disability" and "severe disability" (clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999) is either (a) a Neurologist with an MD in Neurology (for children, a Paediatric Neurologist with an equivalent degree), or (b) a Civil Surgeon or Chief Medical Officer in a Government hospital.
What to file (sub-rule 2). For sections 127(6), 127(7) and 154(2)(c), the assessee furnishes a copy of the certificate with the return of income: in Form No. 30 for a disability or severe disability such as autism, cerebral palsy or multiple disability; and in all other cases, in the form in the two notifications the rule cites (No. 16-18/97-NI.1 of 1 June 2001 and 18 February 2002), following the guidelines for evaluating disabilities under the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995.
Temporary disability (sub-rule 3). Where the disability is temporary and needs re-evaluation after a period, the certificate is valid from the tax year in which it was issued to the tax year in which its validity expires.