India - Income Tax Act 2010 - Saarc

1.509 CH. VIA - OTHER DEDUCTIONS S. 80U36[Provided further that for the assessment years beginning on or after the 1st dayof April, 2010, the provisions of the first proviso shall have effect as if for the words“seventy-five thousand rupees”, the words “one lakh rupees” had been substituted.](2) Every individual claiming a deduction under this section shall furnish a copyof the certificate issued by the medical authority in the form and manner, as maybe prescribed 37 , along with the return of income under section 139, in respect ofthe assessment year for which the deduction is claimed :Provided that where the condition of disability requires reassessment of itsextent after a period stipulated in the aforesaid certificate, no deduction underthis section shall be allowed for any assessment year relating to any previousyear beginning after the expiry of the previous year during which the aforesaidcertificate of disability had expired, unless a new certificate is obtained from themedical authority in the form and manner, as may be prescribed 37 , and a copythereof is furnished along with the return of income under section 139.38[Explanation.—For the purposes of this section,—(a) “disability” shall have the meaning assigned to it in clause (i) of section(Contd. from p. 1.508)Provided further that the requirement of producing the aforesaid certificate from aphysician, a surgeon, an oculist or a psychiatrist, as the case may be, working in aGovernment hospital shall not apply to an individual who has already produced acertificate before the Assessing Officer under the provisions of this section as they stoodimmediately before the 1st day of April, 1992.Explanation.—For the purposes of this section, the expression “Government hospital” shallhave the meaning assigned to it in the Explanation to section 80DD.’Earlier section 80U was amended by the Taxation Laws (Amendment) Act, 1970, w.e.f.1-4-1971, Finance (No. 2) Act, 1980, w.e.f. 1-4-1981, Finance Act, 1984, w.e.f. 1-4-1985,Finance Act, 1987, w.e.f. 1-4-1988, Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988and the Finance Act, 1989, w.e.f. 1-4-1990.36. Inserted by the Finance (No. 2) Act, 2009, w.e.f. 1-4-2010.37. See rule 11A. For prescribed Forms, see Form No. 10-IA and Forms prescribed underPersons with Disabilities (Equal Opportunities, Protection of Rights & Full Participation)Act, 1995 [see Taxmann’s Income-tax Rules]. Rule 12 provides that the return of incomeshall not be accompanied by any document or copy of any account or form or report ofaudit required to be attached with return of income under any of the provisions of the Act.38. Substituted by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2005. Prior to its substitution,Explanation read as under :‘Explanation.—For the purposes of this section,—(a) “disability” shall have the meaning assigned to it in clause (i) of section 2 of thePersons with Disabilities (Equal Opportunities, Protection of Rights and FullParticipation) Act, 1995 (1 of 1996);(b) “medical authority” means the medical authority as referred to in clause (p) ofsection 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rightsand Full Participation) Act, 1995 (1 of 1996);(c) “person with disability” means a person referred to in clause (t) of section 2 of thePersons with Disabilities (Equal Opportunities, Protection of Rights and FullParticipation) Act, 1995 (1 of 1996);(d) “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).’