Explanation to sub-section (3) of section 80C or the Explanation to sub-section (2A) of section 88, as the case may be : Provided also ... disability or a person with severe disability as referred to in section 80U; or (ii) suffering from disease or ailment as specified in the rules
Section 80U in The Income Tax Act, 1961
80U. [ Deduction in case of a person with disability. [Substituted by Act 32 of 2003, Section
section (1) has let out more than one premises, it shall be open to him to make an application under that sub- section in respect ... entitled for the time being to the benefits of deduction under section 80U of the Income- tax Act, 1961. (43 of 1961) Explanation
Explanation to sub-section (4) of section 80DD and clause (d) of the Explanation to sub-section (2) of section 80U, the medical authority ... purposes of sub-section (4) of section 80DD and sub-section (2) of section 80U, the assessee shall furnish along with the return of income
Section 24 in Finance Act, 2015
24. Amendment of section 80U.
- In section 80U of the Income-tax Act, with effect from
Section 16(i) of the Act on the remuneration received by the assessee as joint managing director of the company. However, deduction under Section 80U ... under Section 16(i) of the Act on the remuneration received by him as joint managing director. Regarding the deduction under Section 80U
both the years under consideration, the assessee had claimed deduction under Section 80U of the Income-tax Act, 1961 ('the Act'). The learned ... Court hearings. Thus, it. was contended that his case comes under Section 80U(ii) . The learned counsel further contended that a certificate was filed
Section 5 in Finance Act, 2013
5. Amendment of section 10.
- In section 10 of the Income-tax Act,- (I) in clause (10D), with effect ... disability or a person with severe disability as referred to in section 80U; or (ii) suffering from disease or ailment as specified in the rules
Section 143(1) of the Act. The Commissioner of Income-tax invoked the provisions of Section 263(1) on the following grounds :
under Section 80U ... physical disability for the purposes of Clause (ii) of Sub-section (1) of Section 80U if it falls in any one of the categories specified
Section 12 in Finance Act, 2013
12. Amendment of section 80C.
- In section 80C of the Income-tax Act, in sub-section (3A), before ... disability or a person with severe disability as referred to in section 80U, or (b) suffering from disease or ailment as specified in the rules
