Deductions in the case of totally blind or physically handicapped resident persons
1[D. Other deductions
2[Deductions in the case of totally blind or physically handicapped resident persons.
80U. In computing the total income of an individual, being a resident, who, as at the end of the previous year,—
(i) is totally blind, or
(ii) is subject to or suffers from a permanent physical disability (other than blindness) which has the effect of reducing substantially his capacity to engage in a gainful employment or occupation,
there shall be allowed a deduction of a sum of 3[ten thousand rupees]:
Provided that such individual produces before the Income-tax Officer, in respect of the first assessment year for which deduction is claimed under this section,—
(a) in a case referred to in clause (i), a certificate as to his total blindness from a registered medical practitioner being an oculist; and
(b) in a case referred to in clause (ii), a certificate as to the permanent physical disability referred to in the said clause from a registered medical practitioner.] ]
Amendments -
1 . Inserted by the Finance Act, 1968, w.e.f. 1-4-1969.
2. Substituted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.
3. Substituted for "five thousand rupees" by the Finance (No. 2) Act, 1980, w.e.f. 1-4-1981.
[As amended by the Finance Act, 1981]