Section 80U

⁴[D.—Other deductions

⁵[Deductions in the case of totally blind or physically handicapped resident persons.

80U. ⁶[1]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) ⁷[being a permanent physical disability specified in the rules made in this behalf by the Board, and] 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 ⁸[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.]]

⁹[(2) The Board shall, in making any rules for specifying any disability for the purposes of clause (ii) of sub-section (1), have regard to the nature of such disability and the effect which such disability is likely to have on the capacity of a person subject thereto, or suffering therefrom, to engage in a gainful employment or occupation.]