https://www.taxtmi.com/caselaws?id=373061 The Court dismissed the writ petition challenging the validity of Section 80DD of the Income Tax Act, 1961, and Circular No. CO/CRM/PS/622/23. It upheld the provision's purpose to secure the future of dependants with disabilities after the death of their parents/guardians. While acknowledging the petitioner's concerns, the Court urged the Union of India to consider amending the provision to address grievances regarding non-payment of annuity or lump sum amounts during the lifetime of the parent/guardian. The Court emphasized that any changes should be made by the Legislature to maintain the scheme's intended objective. en-us Thu, 03 Jan 2019 00:00:00 +0530 Thu, 31 Jan 2019 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373061 The Court dismissed the writ petition challenging the validity of Section 80DD of the Income Tax Act, 1961, and Circular No. CO/CRM/PS/622/23. It upheld the provision's purpose to secure the future of dependants with disabilities after the death of their parents/guardians. While acknowledging the petitioner's concerns, the Court urged the Union of India to consider amending the provision to address grievances regarding non-payment of annuity or lump sum amounts during the lifetime of the parent/guardian. The Court emphasized that any changes should be made by the Legislature to maintain the scheme's intended objective. Case-Laws Income Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373061