Guidelines for exemption under section 80U of the Income-tax Act, 1961--Clarification regarding - Income Tax - 375/1984

Guidelines for exemption under section 80U of the Income-tax Act, 1961--Clarification regarding Circular No. 375 Dated 2/1/1984 Circular No. 246 dated 20-9-1978 (F.No. 178/37/77-IT(AI)+ laid down certain guidelines for the purpose of grant of deduction in the case of totally blind or physically handicapped resident persons u/s. 80U of the Income-tax Act, 1961. 2. A large number of references have been received by the Board on the ground that these guidelines laid in the circular do not provide situation for the cases of deaf and dumb persons and mentally retarded persons, etc. 3. The matter has been examined by the Board in consultation with the Ministry of Health Family Welfare. The Board wish to point out that Circular No. 246 is only illustrative and there could be other situations or other categories of physically handicaps, such as, deafness, dumbness and mental retardation. The facts and circumstances of each case will have to be gone into in determining whether the requirements of section 80U are fully satisfied. (Sd.) V.B. Srinivasan Director Central Board of Direct Taxes. + See [1979] 116 ITR (St.) 26.