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[Cites 0, Cited by 0] [Section 127] [Entire Act]

Union of India - Subsection

Section 127(7) in The Income Tax Act, 2025

(7)If the certificate referred to in sub-section (6), specifies that the condition of disability requires reassessment of its extent after a period stipulated in it, the deduction under this section shall not be allowed for any tax year succeeding the tax year in which the said certificate expires, unless a new certificate is obtained from the medical authority in such form and manner as may be prescribed, and a copy thereof is submitted along with the return of income under section 263.