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of <h1>Clarifications on Deductions for Disabilities u/ss 80U & 80DD; Retroactive Rule Notification May Affect Claims.</h1> The circular addresses clarifications on deductions under sections 80U and 80DD of the Income-tax Act, 1961, concerning individuals with disabilities. Amendments made by the Finance Act of 1989 and 1990 extended deductions to those with mental retardation and for medical treatment of handicapped dependents, respectively. However, relevant rules were notified retroactively, causing potential missed claims for the assessment years 1990-91 and 1991-92. Assessees with finalized assessments can file rectification applications or revision petitions with medical certificates, while those with pending assessments can file revised returns by December 31, 1993. The circular urges authorities to assist eligible assessees.
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