Deduction for permanent physical disability clarified: scope includes paralysis, motor impairments, transverse deficiencies, and orthopaedic conditions. Deduction under section 80U applies where a resident individual suffers from a permanent physical disability substantially reducing capacity for gainful employment and produces a registered medical practitioner's certificate for the first assessment year claimed. The Board treats the illustrative list of qualifying conditions-paralyses, motor impairments, transverse deficiencies and certain orthopaedic disorders-as non exhaustive and requires case by case factual and medical assessment to determine satisfaction of the statutory requirements.