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of <h1>Finance Act 1989 amends Income-tax Act's Section 80U, recognizing mental retardation for tax benefits with required certification.</h1> The Finance Act of 1989 amends section 80U of the Income-tax Act, effective April 1, 1990. The amendment involves changes to sub-section (1) by adding a clause recognizing mental retardation as a condition that significantly impairs an individual's ability to work. It requires a certificate from a government hospital psychiatrist for such cases. Additionally, sub-section (2) is replaced to mandate the Board to consider the nature and impact of disabilities or mental retardation when creating rules, particularly regarding their effect on an individual's capacity for gainful employment.
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