https://www.taxtmi.com/circulars?id=4650 Deduction under section 80U applies where a resident individual suffers from a permanent physical disability substantially reducing capacity for gainful employment and produces a registered medical practitioner's certificate for the first assessment year claimed. The Board treats the illustrative list of qualifying conditions-paralyses, motor impairments, transverse deficiencies and certain orthopaedic disorders-as non exhaustive and requires case by case factual and medical assessment to determine satisfaction of the statutory requirements. en-us Wed, 20 Sep 1978 00:00:00 +0530 Fri, 01 Aug 2008 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4650 Deduction under section 80U applies where a resident individual suffers from a permanent physical disability substantially reducing capacity for gainful employment and produces a registered medical practitioner's certificate for the first assessment year claimed. The Board treats the illustrative list of qualifying conditions-paralyses, motor impairments, transverse deficiencies and certain orthopaedic disorders-as non exhaustive and requires case by case factual and medical assessment to determine satisfaction of the statutory requirements. Circulars Income Tax Wed, 20 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4650