Amendment of section 80DD.

16. In section 80DD of the Income-tax Act, in the Explanation, with effect from the 1st day of April, 2005,

(a) in clause (c), after the figures ì1995î, occurring at the end, the words, brackets, letters and figures ëand includes ìautismî, ìcerebral palsyî and ìmultiple disabilityî referred to in clauses (a), (c) and (h) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retar‚dation and Multiple Disabilities Act, 1999 (44 of 1999)í shall be inserted;

(b)Ý in clause (e), after the figures ì1995î, occurring at the end, the words, brackets, letters and figures ëor 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 Disabili‚ties Act, 1999 (44 of 1999)í shall be inserted;

(c)Ý in clause (f), after the figures ì1995î, occurring at the end, the words, brackets, letter and figures ìor clause (j) 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)î shall be inserted;

(d)Ý for clause (g), the following clause shall be substi‚tuted, namely:ó

ë(g)Ý ìperson with severe disabilityî meansó

(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

(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.