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[Cites 0, Cited by 0] [Section 80DD(4)] [Section 80DD] [Entire Act]

Union of India - Subsection

Section 80DD(4)(c) in The Income Tax Act, 1961

(c)"disability" shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) ][and includes "autism", "cerebral palsy" and "multiple disability" referred to in clauses (a), (c) and (h) 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);] [ Inserted by Act 23 of 2004, Section 16 (w.e.f. 1.4.2005).]