Notification No. 177

It (Eighteenth Amdt.) Rules, 2005

What this is

Notification No. 177 was published on 29 June 2005. Its subject is It (Eighteenth Amdt.) Rules, 2005.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

In exercise of the powers under sub-section (1) of section 295 read with sections 80DD and 80U of the Income-tax Act, 1961, the Central Board of Direct Taxes makes the Income-tax (Eighteenth Amendment) Rules, 2005, substituting rule 11A of the Income-tax Rules, 1962 and inserting Form No. 10-IA in Appendix II after Form No. 10-I. The substituted rule 11A provides that for clause (e) of the Explanation to sub-section (4) of section 80DD and clause (d) of the Explanation to sub-section (2) of section 80U, the medical authority certifying autism, cerebral palsy, multiple disabilities, person with disability and severe disability, as those terms stand in 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, shall be a Neurologist with an MD in Neurology, or in the case of children a Paediatric Neurologist with an equivalent degree, or a Civil Surgeon or Chief Medical Officer in a Government hospital. The assessee must furnish with the return of income a copy of the certificate, in Form No. 10-IA where the disability is autism, cerebral palsy or multiple disability, and otherwise in the form prescribed under the notifications of 1 June 2001 and 18 February 2002 issued under the guidelines framed with reference to the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995. Where the disability is temporary and requires reassessment, the certificate is valid from the assessment year relevant to the previous year in which it was issued up to the assessment year relevant to the previous year in which its validity expires.

Who it reaches

assessees claiming deduction under section 80DD for a dependant with a disability
assessees claiming deduction under section 80U for their own disability
neurologists, paediatric neurologists, Civil Surgeons and Chief Medical Officers issuing certificates
assessing officers verifying the certificate furnished with the return

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.1	s.1
s.2	s.2, s.346, s.355
s.80DD	s.127
s.80U	s.154
s.295	s.533

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

IT (EIGHTEENTH AMDT.) RULES, 2005
Income-tax (Eighteenth Amendment) Rules, 2005 - Substitution of rule 11A and insertion of Form No. 10-IA in Appendix II of Income-tax Rules, 1962
NOTIFICATION NO. 177/2005 [F.NO. 192/25/200-TPL], DATED 29-6-2005
In exercise of the powers conferred by sub-section (1) of section 295 read with section 80DD and section 80U of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :—
1. (1) These rules may be called the Income-tax (Eighteenth Amendment) Rules, 2005.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In Income-tax Rules, 1962,—
(a) for rule 11A, the following rule shall be substituted, namely:—
"11A. Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under section 80DD and section 80U.
(1) For the purposes of clause (e) of the Explanation to sub-section (4) of section 80DD and clause (d) of the Explanation to sub-section (2) of section 80U, the medical authority 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 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999), shall consist of the following,-
(i) a Neurologist having a degree of Doctor of Medicine (MD) in Neurology (in case of children, a Paediatric Neurologist having an equivalent degree); or
(ii) a Civil Surgeon or Chief Medical Officer in a Government hospital.
(2) For the purposes of sub-section (4) of section 80DD and sub-section (2) of section 80U, the assessee shall furnish along with the return of income, a copy of the certificate issued by the medical authority,-
(i) in Form No. 10-IA, where the person with disability or severe disability is suffering from autism, cerebral palsy or multiple disability; or
(ii) in the form prescribed vide notification No. 16-18/97-NI.1, dated the 1st June, 2001 published in the Gazette of India, Part I, Section 1, dated the 13th June, 2001 and notification No. 16-18/97-NI.1, dated the 18th February, 2002 published in the Gazette of India, Part I, Section 1, dated the 27th February, 2002 and notified under the Guidelines for evaluation of various disabilities and procedure for certification, keeping in view the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), in any other case.
(3) Where the condition of disability is temporary and requires reassessment after a specified period, the certificate shall be valid for the period starting from the assessment year relevant to the previous year during which the certificate was issued and ending with the assessment year relevant to the previous year during which the validity of the certificate expires.";
(b) in Appendix II, after Form No. 10-I, the following form shall be inserted, namely :—
"FORM NO. 10-IA
[See sub-rule (2) of rule 11A]
Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U
Certificate No. .....................
Date :.......................................
This is to certify that Shri/Smt./Ms.................................................................. son/daughter of Shri................................................................................., age................... years.......................male/female* residing at.......................................................................... ............................................, Registration No......................is a person with disability/severe disability* suffering from autism/cerebral palsy/multiple disability*.
2. This condition is progressive/non-progressive/likely to improve/not likely to improve*.
3. Reassessment is recommended/not recommended after a period of.....................months/years*.
Sd/-
(Neurologist/Pediatric Neurologist/Civil Surgeon/ Chief Medical Officer*)
Name :
Address of Institution/Government hospital :
..............................................................................................................................................................
..............................................................................................................................................................
..............................................................................................................................................................
Qualification/designation of specialist :
SEAL
Signature/Thumb impression* of the patient

Note : *Strike out whichever is not applicable.".

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 11A	rule 61

Forms it touches. Form No. 10-I, Form No. 10-IA

From when

the date of publication in the Official Gazette.

What to watch

The rules come into force from the date of their publication in the Official Gazette.
Form No. 10-IA is only for autism, cerebral palsy and multiple disability; for other disabilities the certificate must be in the form prescribed under the 1995 Act guidelines.
A certificate for a temporary disability lapses with the assessment year relevant to the previous year in which its validity expires, so a fresh certificate is needed to continue the claim.
The certificate must be furnished along with the return of income, not merely retained.
Form No. 10-IA requires the medical authority to state whether the condition is progressive or likely to improve and whether reassessment is recommended, and after what period.

Where you meet it

In the return of income where a deduction under section 80DD or section 80U is claimed, and in the assessment where the certificate and its validity period are examined.

What it names

Forms it names. Form No. 10

Rules it names. Rule 11A of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 70/2026 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2768(E) : Infrastructure Sub-sector Businesses Notified under Schedule V — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 1 June 2026
Notification No. 17/2023 [F. No. 500/05/2018-FT&TR-III] — Ministry of Finance 6 April 2023
Circular No. 22/2022 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no.10a 1 November 2022
Circular No. 41/2016 — Circular No.41 of 2016 21 December 2016
Notification No. 98/2016 [F. No. 149/144/2015-TPL (Part-II)] / S.O. 3289(E) — [To BE Published in the Gazette of INDIA, Extraordinary, Part-ii, section 3, Sub-section (ii)] 25 October 2016
Notification No. 7/2016 [F.No.173/394/2015-ITA-I] / SO 529(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 19 February 2016

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.