Amendment of section 80U

Section 19 of the Finance Act, 1984 deals with amendment of section 80U. 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

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]

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Section 19, The Finance Act, 1984.