Deduction in the case of totally blind/physically handicapped persons under the section – Scope of expression “permanent physical disability” explained

1. Circular No. 246 [F.  No. 178/37/77-IT(A-I)], dated 20-9-1978 [Clarification 2] laid down certain guidelines for the purpose of grant of deduction in the case of totally blind or physically handicapped resident persons under section 80U.

2. A large number of references have been received by the Board on the ground that these guidelines laid in the circular do not provide situation for the cases of deaf and dumb persons and mentally retarded persons, etc.

3. The matter has been examined by the Board in consultation with the Ministry of Health and Family Welfare.  The Board wish to point out that Circular No. 246 is only illustrative and there could be other situations or other categories of physically handicapped, such as, deafness, dumbness and mental retardation.  The facts and circumstances of each case will have to be gone into in determining whether the requirements of section 80U are fully satisfied.

Circular : No. 375 [F. No. 178/17/83-IT(A-I)], dated 2-1-1984.

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Type : Circulars (7927) Notifications/Circulars (32855)

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