Substitution of new-section for section 80U

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.... of new-section for section 80U. For section 80U of the Income-tax Act, the following section shall be substituted, namely:- "80U. Deduction in the case of totally blind or physically hand....

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....there shall be allowed a deduction of a sum of five thousand rupees: Provided that such individual produces before the Income-tax Officer, in respect of the first assessment year for which de....