Section 80U

¹⁶[D.—Other deductions

¹⁷[Deductions in the case of totally blind or physically handicapped resident persons.

80U. ¹⁸[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) ¹⁹[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 ²⁰[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.]]

The following new sub-section (2) shall be inserted by the Finance Act, 1984, w.e.f. 1-4-1985 :

(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.

 

 

[As amended by the Taxation Laws (amendment) Act, 1984]