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[Cites 0, Cited by 0] [Section 127(9)] [Section 127] [Entire Act]

Union of India - Subsection

Section 127(9)(c) in The Income Tax Act, 2025

(c)"disability" shall have the same meaning as assigned to it in section 2(i) of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 and includes "autism", "cerebral palsy" and "multiple disability" respectively referred to in section 2(a), (c) and (h) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999;