How to Download Form 10-1 Income Tax
If you are looking for a way to download form 10-1 income tax, you have come to the right place. In this article, we will explain what is form 10-1 income tax, how to download it online, how to fill and submit it, and what are the benefits of using it. Read on to find out more.
What is Form 10-1 Income Tax?
Form 10-1 income tax is a certificate issued by the medical authority for certifying a person with disability, severe disability, autism, cerebral palsy, or multiple disability for the purposes of section 80DD and section 80U of the Income-tax Act, 1961.
download form 10-1 income tax
Purpose of Form 10-1 Income Tax
The purpose of form 10-1 income tax is to enable a person with disability or a person who has a dependent with disability to claim deduction under section 80DD or section 80U of the Income-tax Act, 1961. Section 80DD allows a deduction for the expenditure incurred on the medical treatment, training, and rehabilitation of a dependent with disability. Section 80U allows a deduction for a person with disability for his or her own self.
Eligibility for Form 10-1 Income Tax
To be eligible for form 10-1 income tax, the person with disability or the dependent with disability must have a permanent physical or mental impairment that limits one or more major life activities. The impairment must be certified by a medical authority as per the guidelines prescribed by the Central Government. The degree of disability must be at least 40% in case of section 80DD and at least 80% in case of section 80U.
How to Download Form 10-1 Income Tax Online?
There are two ways to download form 10-1 income tax online. One is from the official website of the Central Board of Direct Taxes (CBDT) and the other is from other sources such as third-party websites or apps.
Steps to Download Form 10-1 Income Tax from the Official Website
To download form 10-1 income tax from the official website of the CBDT, follow these steps:
Visit the website
Scroll down to find form no. : 10-I under Frequently Used Forms (Income tax Rules)
Click on PDF to download the form in PDF format or click on e-file to file the form online
Save the form on your device or print it out as per your convenience
Steps to Download Form 10-1 Income Tax from Other Sources
To download form 10-1 income tax from other sources such as third-party websites or apps, follow these steps:
How to download form 10-1 income tax online
Download form 10-1 income tax for persons with disability
Download form 10-1 income tax PDF fillable
Download form 10-1 income tax from CBDT website
Download form 10-1 income tax for section 80DD and 80U
Download form 10-1 income tax certificate of medical authority
Download form 10-1 income tax in Hindi
Download form 10-1 income tax for FY 2022-23
Download form 10-1 income tax for autism, cerebral palsy and multiple disability
Download form 10-1 income tax for severe disability
Download form 10-1 income tax instructions and utility
Download form 10-1 income tax for charitable or religious trust
Download form 10-1 income tax audit report under section 44AB
Download form 10-1 income tax for international transactions under section 92E
Download form 10-1 income tax declaration under section 197A
Download form 10-1 income tax certificate under section 203 for TDS
Download form 10-1 income tax annual tax statement under section 203AA
Download form 10-1 income tax appeal to the Commissioner of Income-tax (Appeals)
Download form 10-1 income tax appeal to the Appellate Tribunal
Download form 10-1 income tax application for PAN
Download form 10-1 income tax application for TAN
Download form 10-1 income tax information for payments to non-resident under section 195
Download form 10-1 income tax computation of total income and tax liability
Download form 10-1 income tax verification of cash transactions under section 285BA
Download form 10-1 income tax report of accountant under section 115JB for MAT
Download form 10-1 income tax report of accountant under section 115JC for AMT
Download form 10-1 income tax report of valuation by registered valuer under section 142A
Download form 10-1 income tax report of an approved research association under section 35(2AA)
Download form 10-1 income tax report of an approved scientific research association under section 35(2A)
Search for form no. : 10-I on any search engine such as Google or Bing
Select a reliable and trustworthy source that provides the form in PDF format or allows you to file it online
Download the form or fill it online as per the instructions given by the source
Save the form on your device or print it out as per your convenience
How to Fill and Submit Form 10-1 Income Tax?
Once you have downloaded form 10-1 income tax, you need to fill it with the required details and submit it to the appropriate authority. Here are some guidelines for filling and submitting form 10-1 income tax.
Details Required for Filling Form 10-1 Income Tax
The details required for filling form 10-1 income tax are as follows:
Name and address of the person with disability or the dependent with disability
PAN of the person with disability or the dependent with disability
Nature and extent of disability as certified by the medical authority
Name and address of the medical authority who issued the certificate
Date of issue of the certificate
Period for which the certificate is valid
Signature of the person with disability or the dependent with disability or their guardian
Documents Required for Submitting Form 10-1 Income Tax
The documents required for submitting form 10-1 income tax are as follows:
A copy of the certificate issued by the medical authority in form 10-1 income tax
A copy of the PAN card of the person with disability or the dependent with disability
A copy of the proof of identity and address of the person with disability or the dependent with disability or their guardian
A copy of the proof of expenditure incurred on the medical treatment, training, and rehabilitation of the dependent with disability, if applicable
Any other document as required by the income tax department or the assessing officer
Modes of Submission of Form 10-1 Income Tax
The modes of submission of form 10-1 income tax are as follows:
Online: You can submit form 10-1 income tax online through the e-filing portal of the income tax department . You need to register yourself on the portal and login with your user ID and password. Then, you need to select Prepare and Submit Online Form (Other than ITR) under e-file menu. Next, you need to select Form No. : 10-I from the drop-down list and fill in the details. You can also upload the scanned copies of the documents as attachments. Finally, you need to verify and submit the form using your digital signature or electronic verification code (EVC).
Offline: You can submit form 10-1 income tax offline by sending it to your assessing officer along with the documents by post or by hand. You need to mention your PAN, name, and assessment year on the envelope. You can also submit it at any designated office of the income tax department.
Benefits of Form 10-1 Income Tax
Form 10-1 income tax has several benefits for a person with disability or a person who has a dependent with disability. Some of these benefits are:
Tax Benefits of Form 10-1 Income Tax
The tax benefits of form 10-1 income tax are as follows:
Deduction under section 80DD for a dependent with disabilityDeduction under section 80U for a person with disability
A fixed amount of Rs. 75,000 per annum for a dependent with disabilityA fixed amount of Rs. 75,000 per annum for a person with disability
A fixed amount of Rs. 1,25,000 per annum for a dependent with severe disabilityA fixed amount of Rs. 1,25,000 per annum for a person with severe disability
The deduction is available to an individual or a Hindu undivided family (HUF) who incurs expenditure on the medical treatment, training, and rehabilitation of a dependent with disabilityThe deduction is available to an individual who suffers from a physical or mental impairment that limits one or more major life activities The dependent with disability can be a spouse, child, parent, brother, or sister of the individual or any member of the HUFThe person with disability can claim the deduction for himself or herself only
The dependent with disability must be wholly or mainly dependent on the individual or the HUF for his or her support and maintenanceThe person with disability must have a valid certificate of disability issued by a medical authority
Other Benefits of Form 10-1 Income Tax
Some other benefits of form 10-1 income tax are as follows:
Form 10-1 income tax can be used as a proof of disability for availing various schemes and benefits offered by the Central and State Governments for persons with disabilities. Some of these schemes and benefits are reservation in education and employment, concession in travel, subsidy in loans, etc.
Form 10-1 income tax can also be used as a proof of disability for obtaining a disability certificate or a unique disability identity card (UDID) from the Department of Empowerment of Persons with Disabilities (DEPwD) under the Ministry of Social Justice and Empowerment. The UDID card is a single document that can be used for identification and verification of a person with disability across the country.
Form 10-1 income tax can also help in creating awareness and sensitization about the rights and needs of persons with disabilities in the society. It can also help in promoting their inclusion and participation in various spheres of life.
Conclusion
Form 10-1 income tax is a certificate issued by the medical authority for certifying a person with disability or a dependent with disability for claiming deduction under section 80DD or section 80U of the Income-tax Act, 1961. It can be downloaded online from the official website of the CBDT or from other sources. It can be filled and submitted online or offline to the income tax department or the assessing officer. It has several benefits such as tax benefits, scheme benefits, and social benefits. It is advisable to obtain form 10-1 income tax if you are eligible for it and make use of its advantages.
FAQs
Here are some frequently asked questions about form 10-1 income tax:
What is the difference between form 10-IA and form 10-IB?
Form 10-IA is a certificate issued by the medical authority for certifying a person suffering from a specified disease or ailment for claiming deduction under section 80DDB of the Income-tax Act, 1961. Form 10-IB is a certificate issued by the medical authority for certifying a senior citizen who does not have any health insurance policy for claiming deduction under section 80D of the Income-tax Act, 1961.
Who is a medical authority for issuing form 10-1 income tax?
A medical authority for issuing form 10-1 income tax is any hospital or institution specified by the Central Government or any neurologist, psychiatrist, pediatrician, ophthalmologist, orthopedic surgeon, or any other specialist as notified by the Central Government.
How long is form 10-1 income tax valid?
Form 10-1 income tax is valid for the period specified by the medical authority in the certificate. However, if no period is specified, then it is valid for one assessment year only.
Can I claim deduction under both section 80DD and section 80U?
No, you cannot claim deduction under both section 80DD and section 80U. You can claim deduction under either section 80DD or section 80U depending on whether you have a dependent with disability or you are a person with disability.
Can I revise form 10-1 income tax after submitting it?
Yes, you can revise form 10-1 income tax after submitting it if you find any mistake or omission in it. You need to file a revised form with the correct details and mention that it is a revised form in the declaration part.
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