Disability deduction limit increased; amendment raises the deduction threshold for eligible taxpayers applicable from specified assessment years. An amendment to section 80U inserts a further proviso substituting the earlier specified sum with one lakh rupees, effective for assessment years ... Summary
Disability deduction limit increased; amendment raises the deduction threshold for eligible taxpayers applicable from specified assessment years.
An amendment to section 80U inserts a further proviso substituting the earlier specified sum with one lakh rupees, effective for assessment years beginning on or after the 1st day of April, 2010; the first proviso is to be read as if the higher figure were substituted.
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