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TMI BlogDeduction in the case of totally blind/physically handicapped persons under the section - Scope of expression "permanent physical disability" explainedX X X X Extracts X X X X X X X X Extracts X X X X ..... of expression "permanent physical disability" explained CLARIFICATION 1 1. Circular No. 246 [F. No. 178/37/77-IT(A-I)], dated 20-9-1978 [Clarification 2] laid down certain guidelines for the purpose of grant of deduction in the case of totally blind or physically handicapped resident persons under section 80U. 2. A large number of references have been received by the Board on the ground that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion regarding the scope of deduction under section 80U. 2. Section 80U(ii) provides that in computing the total income of an individual being a resident, who as at the end of the previous year is subject to or suffers from a permanent physical disability (other than blindness) which has the effect of reducing substantially his capacity to engage in a gainful employment or occupation, a deduction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limb. b. Paralysis of dominant upper limb. c. Other paralysis of upper limb. d. Bilateral paralysis of lower limb. e. Other paralysis of lower limb. f. Paralysis of upper and lower limbs on same side. g. Paralysis of three limbs. h. Paralysis of all four limbs. i. Other paralysis of limbs. j. Other bilateral motor impairment of upper limb. k. Other motor impairment of dominan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be added:
a· Cerebralpalsy with athetosis.
b. Ankylosing spondylitis of both the hip joints.
c. Rheumatoid arthritis involving upper limbs reducing the functional capacity to less than 30 per cent.
d. Malunited fractures resulting in the functional disability of above 50 per cent.
Circular : No. 246 [F. No. 178/37/77-IT(A-II)], dated 20-9-1978. X X X X Extracts X X X X X X X X Extracts X X X X
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