Section 80U(2)(d) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 80U(2)] [Section 80U] [Entire Act]

Union of India - Subsection

Section 80U(2)(d) in The Income Tax Act, 1961

(d)"person with severe disability" means-

(i)a person with eighty per cent. or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996); or

(ii)a person with severe disability referred to in clause (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).]

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Union of India - Subsection

Section 80U(2)(d) in The Income Tax Act, 1961