Form 30 Income Tax Rules 2026 pdf download and Key points

FORM NO. 30
[See rule 61]
Certificate of the medical authority for certifying ‗person with disability‘, ‗severe disability‘, ‗autism‘, ‗cerebral palsy‘ and ‗multiple disability‘ for purposes of section 127 and section 154 of the Act.

Under the Income-tax Rules, 2026, Form No. 30 replaces the erstwhile Form 10-IA. It is governed by Section 127 and Section 154 of the Income-tax Act, 2025, and Rule 61 of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 30:

1. Purpose of the Form Form 30 serves as the statutory medical certificate issued by a recognized medical authority for certifying a dependent as a “person with disability”, “severe disability”, “autism”, “cerebral palsy”, or “multiple disability”. Submitting this form enables the taxpayer to claim tax deductions for the maintenance and medical treatment of that dependent. The maximum deduction allowed is ₹75,000 for a general disability and ₹1,25,000 for a severe disability.

2. Applicability (Who Should File) The form must be filed by a resident individual who is claiming a tax deduction for:

Expenditure incurred for the medical treatment (including nursing), training, and rehabilitation of a dependent person with a disability.
Amounts paid or deposited into an approved scheme (framed by the Life Insurance Corporation or any other specified insurer) for the benefit of the dependent.

3. Frequency and Due Date

Form 30 is required to be filed along with the Return of Income.
Consequently, the due date for filing this form aligns exactly with the individual taxpayer’s due date for filing their income tax return.

4. Structure and Contents of the Form The form is designed to capture specific medical and demographic data, structured as follows:

Basic details: Name, PAN, Address, and the relevant Tax Year.
Certificate details: The specific Certificate Number and the date of issue.
Patient details: The dependent patient’s name, parentage/care of details, age, gender, and registration number.
Disability details: The exact type and name of the disability, the patient’s condition, and details regarding any future reassessment.
Medical Authority Details: The name and address of the institution or Government Hospital, along with the qualification and designation of the medical specialist.

5. Mandatory Documents and Filing Process

Medical Certificate: The taxpayer must first obtain the physical certificate verified by the medical authority.
Upload Requirement: While filing online, the taxpayer must enter the details step-by-step and strictly upload a PDF copy of Part-B of Form 30 (the section signed by the Medical Authority).
Authentication: The filed form must be e-verified by the taxpayer using either a Digital Signature Certificate (DSC) or Aadhaar.

6. Validity and Renewal Rules

Temporary Disabilities: If the medical authority certifies that the disability is temporary, the certificate comes with an expiry date. A new certificate must be obtained and submitted upon expiry.
Expired Certificates: No tax deduction will be allowed under Section 127 or 154 if the medical certificate has expired.

7. Key Updates in the 2026 Rules

To simplify compliance, basic taxpayer details (like Name, PAN, and Tax Year) are now pre-filled with an option to edit.
Old terminology such as “Assessment Year” or “Financial Year” has been universally updated to “Tax Year”.

Form 30 Income Tax Rules 2026 pdf download and Key points

Form 30 Income Tax Rules 2026 pdf download and Key points

Form 30 Income Tax Rules 2026 pdf download

Form No.30– Frequently Asked Questions

Guidance Note on Form 30