Deduction m the case of totally blind or physically handicapped resident persons
17[D.—Other deductions
18[Deduction m the case of totally blind or physically handicapped resident persons.
80U. 19[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) 20[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 21[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.]]
22[(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.]
17. Inserted by the Finance Act, 1968, w.e.f. t-4-1969.
18. Substituted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.
19. Numbered as sub-section (1) by the Finance Act, 1984, w.e.f. 1-4-1985.
20. Inserted by the Finance Act, 1984, w.e.f. 1-4-1985. Permanent physcial disability has since been specified in rule 11D.
21. Substituted for “five thousand” by the Finance (No. 2) Act, 1980, w,e-f. 1-4-1981.
22. Inserted by the Finance Act, 1984, w.e.f. 1-4-1985.
[AS AMENDED BY THE FINANCE ACT, 1986]