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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssessment year 1989-90 and earlier years provided for a deduction in the case of resident individual assessees suffering from a permanent physical disability (including total blindness). 2. By an amendment made by the Finance Act of 1989, with effect from the assessment year 1990-91, the deduction was made also applicable to assessees suffering from mental retardation to the extent specified in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... deduction is applicable if the dependant is suffering from a permanent physical disability including blindness or is subject to mental retardation, being a permanent physical disability or mental retardation specified in the rules made in this behalf by the Central Board of Direct Taxes. Though this section became effective from the assessment year 1991-92, the rule specified therein, viz., rule ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 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)(a) has so far been served, they may file revised returns for the limited purposes of claiming deduction under either section 80U(1)(iii) or section 80DD and, for this purpose, the Board, in exercise of the powers vested in it under sec....