TMI BlogDeduction in case of a person with disabilityX X X X Extracts X X X X X X X X Extracts X X X X ..... ] (2) Every individual claiming a deduction under this section shall furnish a copy of the certificate issued by the medical authority in the form and manner, as may be prescribed, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed : Provided that where the condition of disability requires reassessment of its extent after a period stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment year relating to any previous year beginning after the expiry of the previous year during which the aforesaid certificate of disability had expired, unless a new certificate is obtained from the medical authority in the form and ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion) Act, 1995 (1 of 1996), or clause ( j ) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); ( d ) person with severe disability means- ( i ) a person with eighty per cent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996); or ( ii ) a person with severe disability referred to in clause ( o ) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). ]] --- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ital shall not apply to an individual who has already produced a certificate before the Assessing Officer under the provisions of this section as they stood immediately before the 1st day of April, 1992. Explanation .-For the purposes of this section, the expression Government hospital shall have the meaning assigned to it in the Explanation to section 80DD.' Earlier section 80U was amended by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971, Finance (No. 2) Act, 1980, w.e.f. 1-4-1981, Finance Act, 1984, w.e.f. 1-4-1985, Finance Act, 1987, w.e.f. 1-4-1988, Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and the Finance Act, 1989, w.e.f. 1-4-1990. 3. Substituted by the Finance (No. 2) Act, 2004, w.e.f. 1-4-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|