Part DCASafe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC )
Permanent physical disability deduction: rule defining it under Income-tax Rules omitted, removing the specific rule-based definition. Rule 11D of the Income-tax Rules, 1962, which defined permanent physical disabilities for the purpose of claiming the deduction under section 80U, was ... Summary
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Permanent physical disability deduction: rule defining it under Income-tax Rules omitted, removing the specific rule-based definition.
Rule 11D of the Income-tax Rules, 1962, which defined permanent physical disabilities for the purpose of claiming the deduction under section 80U, was omitted by the Income-tax (Twentieth Amendment) Rules, 2003 with effect from 1 April 2003, thereby removing the specific rule-based definition formerly governing that deduction.
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