Amendment of
section 80U.
19. In
section 80U of the Income-tax Act, for the Explanation, the following Explanation
shall be substituted with effect from the 1st day of April, 2005, namely:ó
ëExplanation.óFor the purposes of this section,ó
ÝÝÝÝÝÝÝ (a)Ý ìdisabilityî shall have the meaning assigned to it in clause (i)
of section 2 of the Persons with Disabilities (Equal Opportunities, Protection
of Rights and Full Participation) Act, 1995 (1 of 1996), and includes ìautismî,
ìcerebral palsyî and ìmultiple disabilitiesî referred to in clauses (a),
(c) and (h) of section 2 of the National Trust for Welfare of
Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabili‚ties
Act, 1999 (44 of 1999);
ÝÝÝÝÝÝÝ (b)Ý ìmedical authorityî means the medical authority as referred to in
clause (p) of section 2 of the Persons with Disa‚bilities (Equal
Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of
1996), or such other medical authority as may, by notification, be specified by
the Central Government for certifying ìautismî, ìcerebral palsyî, ìmultiple
disabilitiesî, ìperson with disabilityî and ìsevere disabilityî referred to in
clauses (a), (c), (h), (j) and (o) of
section 2 of the National Trust for Welfare of Persons with Autism, Cerebral
Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
ÝÝÝÝÝÝÝÝ (c)Ý ìperson with disabilityî means a person referred to in clause (t)
of section 2 of the Persons with Disabilities (Equal Opportunities, Protection
of Rights and Full Participation) Act, 1995 (1 of 1996), or clause (j)
of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral
Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
ÝÝÝÝÝÝÝ (d)Ý ìperson with severe disabilityî meansó
ÝÝÝÝÝ (i)Ý 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 with Disabilities (Equal
Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of
1996); or
ÝÝÝÝ (ii)Ý a
person with severe disability referred to in clause (o) of section 2 of
the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental
Retardation and Multiple Disabilities Act, 1999 (44 of 1999).í.