Deduction under sections 80U and 80DD of the Income-tax Act, 1961 - Clarification regarding

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....-tax. Sir,                              Section 80U as it existed till the assessment year 1989-90 and earlier years provided for a deduction in the case of resident individual assessees suffering from a permanent physical disability (including tota....

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.... of section 80DD, which was inserted by the Finance Act, 1990, with effect from 1991-92. This section provides for a deduction in respect of medical treatment, training and rehabilitation of handicapped dependants of assessees. The deduction is applicable if the dependant is suffering from a permanent physical disability including blindness or is subject to mental retardation, being a permanent ph....

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....n petitions under section 264 enclosing proper medical certificates and such petitions shall be admitted by the concerned authorities, if necessary by condoning the delay, and shall be disposed of on merits. Where any refund is due on this account the same shall be granted. 5. In the cases of those assessees in whose cases the assessments are still pending or no intimation under section 143(1)(....