India - Income Tax Act 2010 - Saarc

S. 80V I.T. ACT, 1961 1.5102 of the Persons with Disabilities (Equal Opportunities, Protection ofRights and Full Participation) Act, 1995 (1 of 1996) 39 , and includes“autism”, “cerebral palsy” and “multiple disabilities” referred to inclauses (a), (c) and (h) of section 2 40 of the National Trust for Welfareof Persons with Autism, Cerebral Palsy, Mental Retardation andMultiple Disabilities Act, 1999 (44 of 1999);(b) “medical authority” means the medical authority as referred toin clause (p) of section 2 of the Persons with Disabilities (EqualOpportunities, Protection of Rights and Full Participation) Act, 1995(1 of 1996) 41 , 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) 42 ;(c) “person with disability” means a person referred to in clause (t) ofsection 2 of the Persons with Disabilities (Equal Opportunities,Protection of Rights and Full Participation) Act, 1995 (1 of 1996) 41 , 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) 42 ;(d) “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) 43 ; 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) 44 .]]Deduction from gross total income of the parent in certain cases.80V. 45 [Omitted by the Finance Act, 1994, w.e.f. 1-4-1995.]39. For text of section 2(i) of the Persons with Disabilities (Equal Opportunities, Protection ofRights and Full Participation) Act, 1995, see Appendix.40. For relevant text of section 2 of the National Trust for Welfare of Persons with Autism,Cerebral Palsy, Mental Retardation & Multiple Disabilities Act, 1999, see Appendix.41. For relevant text of section 2 and section 56(4) of the Persons with Disabilities (EqualOpportunities, Protection of Rights and Full Participation) Act, 1995, see Appendix.42. For relevant text of section 2 of the National Trust for Welfare of Persons with Autism,Cerebral Palsy, Mental Retardation & Multiple Disabilities Act, 1999, see Appendix.43. For relevant text of section 2 and section 56(4) of the Persons with Disabilities (EqualOpportunities, Protection of Rights and Full Participation) Act, 1995, see Appendix.44. For relevant text of section 2 of the National Trust for Welfare of Persons with Autism,Cerebral Palsy, Mental Retardation & Multiple Disabilities Act, 1999, see Appendix.45. Prior to omission, section 80V was inserted by the Finance Act, 1993, w.e.f. 1-4-1994.