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

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....-General of Income-tax.  Sir,  I am directed to forward herewith the order contained in F. No. 225/208/93-ITA.II, dated 12th October, 1993*, passed by the Central Board of Direct Taxes in exercise of the powers conferred on it under section 119(2)(b) of the Income-tax Act, 1961. By virtue of this order the Assessing Officers can admit belated refund claims under section 237 of the ....

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....Commissioner of Income-tax, as the case may be, shall ensure that the conditions laid down under the Board's order under section 119(2)(b) referred to above are fulfilled.  4. Where the Chief Commissioner of Income-tax/Director-General of Income-tax/Commissioner of Income-tax/Director of Income-tax finds that the four conditions laid down in the order under section 119(2)(b) dated 12th Oct....

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.... Board of Direct Taxes, in exercise of the powers conferred by clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961, hereby orders that, in all cases where an otherwise valid refund claim under section 237 of the Income-tax Act, 1961, is filed by an assessee after the expiry of the statutory time limit prescribed under section 239 of the Act, the Assessing Officer, having juris....