Guidelines for exemption under section 80U of the Income-tax Act, 1961--Clarification regarding

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....Income-tax Act, 1961--Clarification regarding Circular No. 375 Dated 2/1/1984 Circular No. 246 dated 20-9-1978 (F.No. 178/37/77-IT(AI)+ laid down certain guidelines for the purpose of grant of dedu....

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....with the Ministry of Health & Family Welfare. The Board wish to point out that Circular No. 246 is only illustrative and there could be other situations or other categories of physically handicaps, su....