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CS Executive · Tax Laws and Practice · Deductions

A resident individual's medical certificate for a disabled dependant states that the disability must be reassessed after a stipulated period, and the certificate expires in tax year 2027-28. Under section 127, for which later years is the deduction not allowed?

The deduction is denied for any tax year after the year in which the certificate expires, here after 2027-28, unless a fresh certificate is obtained from the medical authority and a copy submitted with the return under section 263. A new certificate restores the claim.

  1. AAny tax year after 2027-28, unless a new certificate is obtained and submitted with the returnCorrect
  2. BOnly tax year 2027-28 itself
  3. CEvery year after 2027-28, even if a new certificate is obtained
  4. DOnly tax years after the next two years

Explanation

Section 127(7) denies the deduction for any tax year succeeding the year in which the certificate expires, unless a new certificate is obtained and a copy submitted with the return under section 263. The year of expiry itself is not barred, and a fresh certificate restores eligibility, so the other options are wrong.

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