📢 Income Tax Due Date – Form 10-IA: Important Compliance Reminder for AY 2026-27
With 31 August 2026 approaching, eligible taxpayers should review their documentation and ensure that the required Form 10-IA details are furnished as applicable, rather than waiting until the last moment.
The Income Tax Department's current AY 2026-27 guidance requires taxpayers claiming deductions under Sections 80DD or 80U to provide relevant disability details and the acknowledgement number of Form 10-IA filed.
What Is Form 10-IA?
Form 10-IA is an electronic form associated with certain disability-related deduction claims under the income-tax provisions.
It is particularly relevant for specified cases involving:
- Section 80DD – deduction relating to maintenance and medical treatment of a dependent with disability, subject to the applicable conditions.
- Section 80U – deduction available to a resident individual taxpayer with disability, subject to the prescribed conditions.
The form/documentation requirement helps establish the nature and extent of the disability for eligible claims.
For AY 2026-27, the Income Tax Department specifically asks taxpayers claiming deductions under Sections 80DD and 80U to provide details such as the nature and type of disability and the acknowledgement number of Form 10-IA filed.
📅 Why 31 August 2026 Matters
For the relevant non-audit ITR filing category, the extended due date for AY 2026-27 is 31 August 2026. The Income Tax Department confirms that AY 2026-27 returns continue to use the applicable provisions and forms under the transition framework, with 31 August being the due date for specified non-audit cases.
Therefore, taxpayers who intend to claim eligible disability deductions should not leave Form 10-IA-related compliance until the last day.
A practical approach is:
Check eligibility → Obtain the required medical certification → File Form 10-IA where applicable → Keep the acknowledgement → Enter the required details in the ITR → File and verify the return.
This helps reduce the possibility of documentation-related issues during return processing.
Section 80U – Deduction for a Person With Disability
Section 80U provides a deduction to a resident individual taxpayer with disability, subject to the conditions prescribed under the law.
For AY 2026-27, the Income Tax Department's guidance states the deduction is:
- ₹75,000 for a person with disability
- ₹1,25,000 for a person with severe disability, meaning disability of 80% or more
The deduction is a specified amount and is not based simply on the actual expenditure incurred.
The taxpayer must ensure that the required disability-related information is correctly reported in the ITR.
The current Income Tax Department guidance also identifies Form 10-IA acknowledgement details as relevant in specified cases, including autism, cerebral palsy or multiple disabilities.
Section 80DD – Deduction for a Dependent With Disability
Section 80DD is different from Section 80U.
While Section 80U relates to the taxpayer's own disability, Section 80DD concerns eligible expenditure or specified payments relating to a dependent with disability, subject to the conditions of the section.
Depending on the circumstances, the dependent may include eligible family members as prescribed under the tax law.
Taxpayers claiming this deduction should carefully verify:
- Whether the dependent qualifies under the applicable provisions
- The prescribed disability requirements
- The nature of expenditure or payment
- The required medical certification
- The information required in the ITR
- Form 10-IA requirements, wherever applicable
The Income Tax Department's AY 2026-27 guidance specifically requires taxpayers claiming 80DD deductions to provide disability-related details and the Form 10-IA acknowledgement number.
Form 10-IA and the ITR Filing Process
One of the important changes in the recent ITR filing process is the requirement to provide additional information for disability-related deductions.
The Income Tax Department's ITR FAQ explains that taxpayers claiming deductions under 80DD and 80U must file Form 10-IA before filing the return of income, where the form is applicable, and then enter the date of filing and acknowledgement number in the relevant ITR schedules.
This means taxpayers should not treat the form as an unrelated document to be arranged after filing the return.
Instead, it should form part of the overall ITR preparation process.
What Information Should You Keep Ready?
Before completing your ITR, keep all relevant records organised.
📋 Basic information
Keep your:
- PAN
- Aadhaar details
- Bank account details
- ITR-related income information
- Previous ITR details, where relevant
🏥 Disability-related documents
Depending on the applicable case, keep:
- Medical authority certificate
- Disability-related supporting documentation
- Nature and type of disability
- Percentage of disability
- UDID details, where available
- Form 10-IA filing acknowledgement, where applicable
The AY 2026-27 ITR guidance specifically includes fields for the nature of disability, type of disability, amount of deduction and Form 10-IA acknowledgement information.
Don't Confuse Form 10-IA With the Deduction Itself
A common mistake is to assume that obtaining or filing Form 10-IA automatically guarantees a deduction.
It does not.
The taxpayer must satisfy all applicable conditions of the relevant section.
For example, eligibility under Section 80U and eligibility under Section 80DD are different. The taxpayer should determine which section applies and whether the prescribed conditions are fulfilled.
The correct approach is therefore:
First establish eligibility → complete the required certification → furnish Form 10-IA where applicable → report the deduction correctly in the ITR.
Common Mistakes to Avoid
❌ Waiting Until the Last Day
Medical certification and electronic filing should not be left to the final hours.
❌ Claiming the Wrong Section
Section 80U and Section 80DD apply to different situations. Make sure the deduction is being claimed under the correct provision.
❌ Not Filing Form 10-IA Where Required
The Income Tax Department's current guidance requires Form 10-IA before filing the ITR in applicable cases.
❌ Forgetting the Acknowledgement Number
The acknowledgement details need to be correctly entered in the relevant ITR schedule.
❌ Entering Incorrect Disability Details
Nature, type and other disability-related details should match the supporting documentation.
❌ Treating Documentation as an Afterthought
Tax deductions should be supported by appropriate records. Proper documentation makes the filing process smoother and helps avoid unnecessary issues.
A Simple Checklist Before Filing Your ITR
If you are claiming a disability-related deduction, use this checklist:
Why Early Compliance Is Better
Tax filing becomes much easier when documentation is completed in advance.
Waiting until the last day can create unnecessary pressure, especially if:
- Medical documentation needs correction
- Information does not match
- Form filing encounters technical issues
- ITR schedules require clarification
- Supporting documents are unavailable
- Income or deduction information needs to be reconciled
Completing the Form 10-IA requirement early gives taxpayers more time to identify and correct such issues.
Final Reminder – 31 August 2026
If you are eligible for a disability-related deduction under Section 80DD or Section 80U, review your Form 10-IA requirement now.
The Income Tax Department's current AY 2026-27 guidance confirms the importance of Form 10-IA acknowledgement details for applicable claims.
📌 Don't wait until the last day.
Tax rules and filing requirements can depend on individual circumstances, so taxpayers should verify the applicable conditions before claiming a deduction.
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