# The Finance Act, 1984, Section 19: Amendment of section 80U

- Act: The Finance Act, 1984
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1984/section/19/

## Text

Amendment of section 80U 19. Section 80U of the Income-tax Act shall be numbered as sub-section (1) with effect from the 1st day of April,1985, and,— (a) in sub-section (1) as so numbered, in clause (ii), after the words and brackets "a permanent physical disability (other than blindness), the words "being a permanent physical disability specified in the rules made in this behalf by the Board, and" shall be inserted with effect from the 1st day of April, 1985; (b) after sub-section (2) as so numbered, the following subsection shall be inserted with effect from the 1st day of April, 1985, namely:— "(2) The Board shall, in making any rules for specifying any disability for the purposes of clause (ii) of sub-section (1), have regard to the nature of such disability and the effect which such disability is likely to have on the capacity of a person subject thereto, or suffering therefrom, to engage in a gainful employment or occupation.". [Finance Act, 1984] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.