Income-tax (Twentieth Amendment) Rules, 2003.

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....ion (2) of Section 80U of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- Rule 1 Short title and commencement (1) These rules may be called the Income-tax (Twentieth Amendment) Rules, 2003. (2) They shall be deemed to come into force with effect from the 1st day of April, 2003.....

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....ection 1 dated the 27th February, 2002 and notified under the Guidelines for evaluation of various disabilities and procedure for certification, keeping in view the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995(1 of 1996). (2) Where the condition of disability is temporary and requires reassessment after a specified period, the certificat....