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I am an employee with 80 per cent handicap and do claim deduction u/s 80U every year. But after filing IT return for AY 2024-25, I have received email u/s 143(1)(a) of Income Tax Act, 1961, for adjustments, saying that form 10IA is not filed, which was never required till the previous year. Now, what should my next steps be to claim this legitimate deduction under section 80U?
Debmalya Sinha
Form 10IA is a pre-requisite for claiming deductions under Section 80U of the Income Tax Act, 1961. Given that it has not been submitted earlier, you can now login to the I-T portal and submit the same online.
Login, >select option ‘e-file’ >Income tax forms >file Income tax forms >Select form 10IA
This form requires the details of the claim with respect to the disability. The form needs to be submitted online in the tax portal and has to be e-verified through Aadhaar OTP/Electronic Verification Code (EVC), etc.
Once Form 10IA is submitted, you may suitably respond to the intimation under section 143(1)(a).
The writer is Partner, Deloitte India
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