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of <h1>CBDT Circular Clarifies Exemption Guidelines for Disabled Residents u/s 80U of Income-tax Act 1961.</h1> Circular No. 375, dated January 2, 1984, issued by the Central Board of Direct Taxes, addresses the exemption guidelines under section 80U of the Income-tax Act, 1961, for totally blind or physically handicapped residents. It clarifies that Circular No. 246 from 1978 was illustrative and did not encompass all scenarios, such as cases involving deafness, dumbness, and mental retardation. The Board, in consultation with the Ministry of Health & Family Welfare, emphasizes that each case should be individually assessed to determine compliance with section 80U requirements.
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