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 ..... er the section - Scope 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessees and medical practitioners seeking clarification 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermanent physical disabilities : a. Bilateral paralysis of upper 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as an amputation like stump, and it may, therefore, arise, as a failure of formation of parts or as a result of surgical intervention. Besides the above, the following other orthopaedic problems should also be added: a · Cerebralpalsy with athetosis. b. Ankylosing spondylitis of both the hip joints. c . Rheumatoid arthritis involving upper limbs reducing the functional capa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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