Section 19 - Amendment of section 80U - Finance Act, 1984

19. Amendment of section 80U Section 80U of the Income-tax Act shall be numbered as sub-section (1) with effect from the 1st day of April, 1985, and, - (a) in sub-section (1) as so numbered, in clause (ii), after the words and brackets a permanent physical disability (other than blindness) , the words being a permanent physical disability specified in the rules made in this behalf by the Board, and shall be inserted with effect from the 1st day of April, 1985; (b) after sub-section (1) as so numbered, the following sub-section shall be inserted with effect from the 1st day of April, 1985, namely :- (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 there from, to engage in a gainful employment or occupation. .