Deduction of tax at source from salaries u/s. 192 of the Income-tax Act, 1961-Relief u/s. 80U in the case of totally blind or physically handicapped resident individuals- Allowance of

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....d or physically handicapped resident individuals- Allowance of Circular No. 272 Dated 27/5/1980 From             S.R. Wadhwa,             Director, Central Board of Direct Taxes. To             All Commissioners of....

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....e case of a totally blind person, a certificate from a registered medical practitioner being an oculist; and (b) in the case of a permanent disabled person, a certificate from a registered medical practitioner as to the permanent physical disability referred to in clause (ii) of section 80U. In order to avoid any inconvenience to such handicapped persons, the Board have been considering the que....