Disability definitions clarified for section 80U: certification and severe disability criteria specified for tax relief eligibility.

Amendment to section 80U replaces the Explanation effective 1 April 2005 to adopt the 1995 Act's definition of disability, to include autism, cerebral palsy and multiple disabilities per the 1999 Act, to define person with disability and person with severe disability (including eighty per cent or more disability), and to designate the medical authority under the 1995 Act or any Central Government notified authority for certification of these conditions for section 80U purposes.

---

---

---