1998 (9) TMI 12

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....ainfully employed as a senior assistant in the Central Co-operative Bank Ltd., Madurai Branch. Sec. 80U(1)(ii) of the Act provides that in computing the total income of an individual, being a resident, who, as at the end of the previous year is subject to or suffers from a permanent physical disability other than blindness, which has "the effect of reducing substantially his capacity to engage in ....