India - Income Tax Act 2010 - Saarc

1.399 CH. VI-A - DEDUCTIONS IN RESPECT OF CERTAIN PAYMENTS S. 80DDRights and Full Participation) Act, 1995 (1 of 1996) 75 [and includes“autism”, “cerebral palsy” and “multiple disability” referred to inclauses (a), (c) and (h) of section 2 of the National Trust for Welfareof Persons with Autism, Cerebral Palsy, Mental Retardation andMultiple Disabilities Act, 1999 (44 of 1999)];(d) “Life Insurance Corporation” shall have the same meaning as inclause (iii) of sub-section (8) of section 88;(e) “medical authority” means the medical authority as referred to inclause (p) of section 2 76 of the Persons with Disabilities (EqualOpportunities, Protection of Rights and Full Participation) Act, 1995(1 of 1996) 77 [or such other medical authority as may, by notification,be specified by the Central Government for certifying “autism”,“cerebral palsy”, “multiple disabilities”, “person with disability” and“severe disability” referred to in clauses (a), (c), (h), (j) and (o) of section2 of the National Trust for Welfare of Persons with Autism, CerebralPalsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of1999)];(f) “person with disability” means a person as referred to in clause (t) ofsection 2 76 of the Persons with Disabilities (Equal Opportunities,Protection of Rights and Full Participation) Act, 1995 (1 of 1996) 77 [orclause (j) of section 2 of the National Trust for Welfare of Persons withAutism, Cerebral Palsy, Mental Retardation and Multiple DisabilitiesAct, 1999 (44 of 1999)];78[(g) “person with severe disability” means—(i) a person with eighty per cent or more of one or more disabilities,as referred to in sub-section (4) of section 56 of the Persons withDisabilities (Equal Opportunities, Protection of Rights and FullParticipation) Act, 1995 (1 of 1996) 79 ; or(ii) a person with severe disability referred to in clause (o) of section2 of the National Trust for Welfare of Persons with Autism,Cerebral Palsy, Mental Retardation and Multiple Disabilities Act,1999 (44 of 1999) 80 ;]75. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2005.76. See Appendix for definition of relevant terms under Persons with Disabilities (EqualOpportunities, Protection of Rights and Full Participation) Act, 1995 and National Trustfor Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & MultipleDisabilities Act, 1999.77. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2005.78. Substituted, ibid. Prior to its substitution, clause (g) read as under :‘(g) “person with severe disability” means a person with eighty per cent or more of oneor more disabilities, as referred to in sub-section (4) of section 56 of the Persons withDisabilities (Equal Opportunities, Protection of Rights and Full Participation) Act,1995 (1 of 1996);’79. See Appendix for definition of relevant terms under Persons with Disability (EqualOpportunities, Protection of Rights and Full Participation) Act, 1995 and National Trustfor Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & MultipleDisabilities Act, 1999.80. See footnote 74 on page 1.398.