Allowance eligibility expanded to include deaf and dumb, aligning concession previously limited to blind persons. The notification amends Income-tax Rules, 1962 by inserting the words 'or deaf and dumb' after 'who is blind' in the Table to rule 2BB(2) against serial number 11, thereby extending the specified allowance to persons who are deaf and dumb in addition to blind persons.
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Allowance eligibility expanded to include deaf and dumb, aligning concession previously limited to blind persons.
The notification amends Income-tax Rules, 1962 by inserting the words "or deaf and dumb" after "who is blind" in the Table to rule 2BB(2) against serial number 11, thereby extending the specified allowance to persons who are deaf and dumb in addition to blind persons.
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