income under section 263 for the tax year in which the deduction is claimed. (3) For the purposes of this section, "disability", "medical authority", "person ... disability" shall have the same meanings as provided in section 127. [ Similar to Section 80U from The Income Tax Act, 1961. - Also Refer
that section, for the purpose of
computing the deduction under that section, the
amount of income of that nature as computed in
accordance with ... Section 80A(1)
which stipulates that in computation of the 'total income' of
an assessee, deductions specified in Section 80C to Section
80U
minor child
suffering from any disability of the nature specified in
section 80U ]:
Provided that nothing contained in this sub-section shall
apply in respect ... minor child
suffering from any disability of the nature specified in
section 80U ]:
Provided that nothing contained in this sub-section shall
apply in respect
under one head, instead of deducting
only Rs.75,000/- under Section 80U of the Income
under one head, instead of
deducting only Rs.75,000/- under Section 80U of the Income
assessee, then, notwithstanding anything contained in
that section, for the purpose of computing the deduction
under that section, the amount of income of that nature ... Section 80A(1) which stipulates that in
computation of the 'total income' of an assessee, deductions specified
in Section 80C to Section 80U
assessee, then, notwithstanding anything contained in
that section, for the purpose of computing the deduction
under that section, the amount of income of that nature ... Section 80A(1) which stipulates that in
computation of the 'total income' of an assessee, deductions specified
in Section 80C to Section 80U
assessee, then, notwithstanding anything contained in
that section, for the purpose of computing the deduction
under that section, the amount of income of that nature ... Section 80A(1) which stipulates that in
computation of the 'total income' of an assessee, deductions specified
in Section 80C to Section 80U
assessee, then, notwithstanding anything contained in
that section, for the purpose of computing the deduction
under that section, the amount of income of that nature ... Section 80A(1) which stipulates that in
computation of the 'total income' of an assessee, deductions specified
in Section 80C to Section 80U
assessee, then, notwithstanding anything contained in
that section, for the purpose of computing the deduction
under that section, the amount of income of that nature ... Section 80A(1) which stipulates that in
computation of the 'total income' of an assessee, deductions specified
in Section 80C to Section 80U
