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

Union of India - Subsection

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

(g)"person with severe disability" means—
(i)a person with 80% or more of one or more disabilities, as referred to in section 56(4) of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995; or
(ii)a person with severe disability referred to in section 2(o) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999;