Section 22 - Substitution of new-section for section 80U - Taxation Laws (Amendment) Act, 1970

22. Substitution of new-section for section 80U. For section 80U of the Income-tax Act, the following section shall be substituted, namely:- 80U. Deduction in the case of totally blind or physically handicapped resident persons. 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) 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 five 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. .