Rule 61 of Income explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 61 of the Income-tax Rules, 2026 identifies the medical authority competent to certify autism, cerebral palsy, multiple disabilities, person with disability and severe disability for the deductions under sections 127 and 154 of the Income-tax Act, 2025, and prescribes Form No. 30 as the certificate. It is the successor to rule 11A of the 1962 Rules.
The source of the definitions
Rule 61(1) does not define the conditions itself. For the purposes of sections 127(9)(e) and 154(3), it takes "autism", "cerebral palsy", "multiple disabilities", "person with disability" and "severe disability" from 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.
That external anchor is important: the tax question of whether a person qualifies is answered by a disability statute, not by the Income-tax Act.
Who may certify
| Clause | Medical authority |
|---|---|
| (a) | A Neurologist having a degree of Doctor of Medicine (MD) in Neurology. In the case of children, a Paediatric Neurologist having an equivalent degree. |
| (b) | A Civil Surgeon or Chief Medical Officer in a Government hospital. |
Finding an MD Neurologist willing to issue a statutory certificate is often the bottleneck in a section 127 claim. Clause (b) makes a Civil Surgeon or Chief Medical Officer of a Government hospital an equally competent authority, with no additional qualification requirement. For most families this is the faster and more reliable path, and the certificate carries exactly the same weight.
What must be furnished, and in which form
Sub-rule (2) applies for the purposes of sections 127(6), 127(7) and 154(2)(c). The assessee must furnish, along with the return of income, a copy of the certificate issued by the relevant medical authority:
| Case | Form |
|---|---|
| (a) The person has a disability or severe disability such as autism, cerebral palsy or multiple disability | Form No. 30 |
| (b) All other cases | The prescribed form mentioned in notifications No. 16-18/97-NI.1 dated 1 June 2001 and No. 16-18/97-NI.1 dated 18 February 2002, as published in the Gazette of India — 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 |
Form No. 30 is not the universal disability certificate. It is for autism, cerebral palsy and multiple disability. Every other disability runs on the certificate issued under the 1995 Act machinery and the two Gazette notifications. Submitting Form No. 30 for, say, a locomotor or visual disability puts the claim on the wrong footing from the start.
Validity of a temporary certificate — sub-rule (3)
Where the disability is temporary and requires reassessment after a certain period, the certificate is valid from the tax year during which it was issued and ending with the tax year during which its validity expires.
Two consequences follow. First, the year of issue is included — a certificate issued part-way through a tax year covers that whole tax year. Second, the claim must be re-supported by a fresh certificate for tax years after expiry. A lapsed certificate on file is not evidence for the current year.
Mapping to the old regime
| Under the 1961 Act and 1962 Rules | Under the 2025 Act and 2026 Rules |
|---|---|
| Section 80DD — maintenance and medical treatment of a dependant with disability | Section 127 |
| Section 80U — deduction for a person with disability | Section 154 |
| Rule 11A | Rule 61 |
| Form No. 10-IA | Form No. 30 |
| National Trust Act, 1999 definitions | Retained — section 2(a), (c), (h), (j), (o) |
| 1995 Act certificate route for other disabilities | Retained, with the same two Gazette notifications |
Practical guidance
- Classify the disability before choosing the form. Autism, cerebral palsy and multiple disability go on Form No. 30; everything else on the 1995 Act certificate.
- For a child, use a Paediatric Neurologist with an equivalent degree — clause (a) provides for exactly this.
- Where a specialist is hard to reach, go to the Civil Surgeon or Chief Medical Officer of a Government hospital.
- Furnish the certificate with the return, as sub-rule (2) requires — not on demand during assessment.
- Diarise the expiry of a temporary certificate and obtain the reassessment before the first return that would otherwise be unsupported.
- Keep the underlying certificate, not only a copy of the form. The certificate is the instrument; the form is the vehicle.
Common mistakes
- Using Form No. 30 for disabilities outside autism, cerebral palsy and multiple disability.
- Continuing to claim on an expired temporary certificate.
- Obtaining a certificate from a physician who is neither an MD Neurologist nor a Civil Surgeon or Chief Medical Officer of a Government hospital.
- Filing the certificate later rather than with the return.
- Citing Form 10-IA, rule 11A, section 80DD or section 80U for tax year 2026-27.