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<h1>Section 80V repealed: parents can no longer claim disabled minor's deduction when minor's income is aggregated with parent</h1> Section 80V, originally inserted in 1994, provided that where a minor child's income was included in a parent's total under the relevant family aggregation rule and the minor suffered a disability of the kind that would qualify under the disability deduction, the parent could claim in computing its total income the deduction the minor would have received if the minor's income had been assessed separately. That provision was omitted effective 1 April 1995 and is no longer in force.