Disability exemption under section 80U clarified: guidelines illustrative; eligibility depends on individual facts, including deafness and mental retardation. Clarification on the disability exemption under section 80U explains that earlier guidance was illustrative and that other impairments, including deafness, speech impairment and mental retardation, may be covered. Following consultation with the Ministry of Health & Family Welfare, the Board directs that eligibility must be determined by a fact specific inquiry into each case to decide whether the statutory requirements of section 80U are met, rather than limiting assessment to the previously listed examples.
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Disability exemption under section 80U clarified: guidelines illustrative; eligibility depends on individual facts, including deafness and mental retardation.
Clarification on the disability exemption under section 80U explains that earlier guidance was illustrative and that other impairments, including deafness, speech impairment and mental retardation, may be covered. Following consultation with the Ministry of Health & Family Welfare, the Board directs that eligibility must be determined by a fact specific inquiry into each case to decide whether the statutory requirements of section 80U are met, rather than limiting assessment to the previously listed examples.
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