Valuation of medical perquisites: employer reimbursements taxable only above prescribed annual exemption, changing previous salary-based limit.
Reimbursement of medical expenses or provision of medical facilities by an employer is taxable only in excess of Rs. 5,000 per annum; this clarification applies to all classes of employees, including managers and directors, and is effective from the year 1983-84 (assessment year 1984-85).

Ad hoc expense deduction for insurance agents increased for lower-earning commissions and extended to PPF deposit commissions.
Where insurance agents do not maintain detailed expense accounts, an ad hoc allowance equal to 50 per cent of the year's commission is to be allowed for agents whose gross commission is below Rs.60,000, modifying the prior 40 per cent rule and extending the same treatment to authorised agents' commissions on Public Provident Fund deposits.

Verification of assessees' estimates required by an independent clerk; officer must seek amendment and recovery when errors produce additional tax.
Statements or estimates filed in lieu of assessees' statements must be checked immediately after entry in the departmental records by a UDC other than the dealing clerk, or by a Head Clerk or Inspector, to ensure correct declaration of total income and tax. Checks are confined to cases above the existing income threshold; where checking discloses errors producing additional tax beyond the reporting threshold, the Income tax Officer must ask the assessee to amend the statement/estimate, recover the additional tax and draw attention to penal provisions if unrectified.

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.