(2)The deduction under sub-section (1) shall be allowed only if all of the following conditions are fulfilled:––(a)the individual furnishes a copy of the certificate issued by the medical authority;(b)if the certificate specifies that the disability needs reassessment of its extent after a period stipulated in it, the deduction shall not be allowed for any tax year succeeding the tax year in which the certificate expires, unless a new disability certificate is obtained and furnished; and(c)the certificate referred to in clauses (a) and (b) of this sub-section is furnished in the form and manner, as may be prescribed, along with the return of income under section 263 for the tax year in which the deduction is claimed.
