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<h1>Income-tax Act Section 80U Amended: Permanent Disability Rules Updated; New Sub-section on Employment Impact Introduced.</h1> Section 80U of the Income-tax Act is amended by the Finance Act, 1984, effective April 1, 1985. The section is renumbered as sub-section (1), and in clause (ii), the phrase 'being a permanent physical disability specified in the rules made in this behalf by the Board, and' is added. A new sub-section (2) is introduced, requiring the Board to consider the nature and impact of disabilities when making rules, particularly regarding their effect on an individual's ability to engage in gainful employment or occupation.