Rule 61: "person with disability" and "severe disability" referred to in clauses (a), (c), (h), (j) and (o) o
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme "person with disability" and "severe disability" referred to in clauses (a), (c), (h), (j) and (o) of section 2, respect ki vidhi aur sharten samjhai gayi hain.
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Rule 61 - "person with disability" and "severe disability" referred to in clauses (a), (c), (h), (j) and (o) of section 2, respect
61. (1) For the purposes of sections 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 o
Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128.
Rule breakdown
61. (1) For the purposes of sections 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 Nation
Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128.
Key takeaways
Legal Provision
Yeh rule section 2 ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 2 ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
- CA se help lene se mistakes kam ho jati hain
- Accurate filing ke liye expert guidance zaroori hai
Compliance Essentials
Rule ke provisions properly follow karne se future litigation avoid ho sakti hai.
- Accurate information diye bina application reject ho sakti hai
- Timely compliance se disputes kam ho jati hain
FAQs
Is rule section 2 ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 2 ke under delegated legislation hai aur Income-tax Rules, 2026 ka part hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.
Yeh rule section 2 ke liye kya hai?
Yeh rule section 2 ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.