Substitution of new section for section 80U

Section 37 of the Finance Act, 1991 deals with substitution of new section for section 80U. Substitution of new section for section 80U.

Substitution of new section for section 80U.

37. For section 80U of the Income-tax Act, the following section shall be substituted, with effect from the 1st day of April, 1992, namely:—

'80U. Deduction in the case of permanent physical disability (including blindness).—In computing the total income of an individual, being a resident, who, at the end of the previous year, is suffering from a permanent physical disability (including blindness) or is subject to mental retardation, being a permanent physical disability or mental retardation specified in the rules made in this behalf by the Board, which is certified by a physician, a surgeon, an oculist or a psychiatrist, as the case may be, working in a Government hospital, and which has the effect of reducing considerably such individual's capacity for normal work or engaging in a gainful • employment or occupation, there shall be allowed a deduction of a sum of twenty thousand rupees:

Provided that such individual produces the aforesaid certificate before the Assessing Officer in respect of the first assessment year for which he claims deduction under this section:

Provided further that the requirement of producing the aforesaid certificate from a physician, a surgeon, an oculist or a psychiatrist, as the case may be, working in a Government hospital shall not apply to an individual who has already produced a certificate before the Assessing Officer under the provisions of this section as they stood immediately before the 1st day of April, 1992.

Explanation.—For the purposes of this section, the expression "Government hospital" shall have the meaning assigned to it in the Explanation to section 80DD.'. '

[Finance (No.

2) Act, 1991]

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Section 37, The Finance Act, 1991 (Act 49 of 1991).