Deduction of tax at source from salaries u/s. 192 of the Income-tax Act, 1961-Relief u/s. 80U in the case of totally blind or physically handicapped resident individuals- Allowance of

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..... dividuals- Allowance of Circular No. 272 Dated 27/5/1980 From S.R. Wadhwa, Director, Central Board of Direct Taxes. To All Commissioners of Income-tax. Subject: Deduction of tax at source from salaries u/s. 192 of the Income-tax Act, 1961-Relief u/s. 80U in the case of totally blind or physically handicapped resident individuals- Allowance of. Sir, Section 80U of the Income-tax Act, .....

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..... clause (ii) of section 80U. In order to avoid any inconvenience to such handicapped persons, the Board have been considering the question of authorising the employers to take into account this deduction while working out the tax to be deducted at source in case they derive income assessable under the head "Salaries". It has been decided that an employer would be enabled to give a deduction of R .....

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