Section Text
IC(2)]", the brackets, words, figures and letters "[See sections 80-IB(4) and 80-IC(2)]" shall be substituted;
(b) after Part B, the following Part shall be inserted, namely- SECTION 19: Amendment of S.80U of the Income Tax Act, 1961), for the Explanation, the following
Explanation shall be substituted with effect from the 1st day of April, 2005, namely- "Explanation.--For the purposes of this section,--
(a) "disability" 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 "autism", "cerebral palsy" and "multiple disabilities" 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 Disabilities Act, 1999(44 of 1999);
(b) "medical authority" means the medical authority as referred to in clause (p) of (S.2 of the Person with Disabilities (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 "autism", "cerebral palsy", "multiple disabilities", "person with disability" and "severe disability" referred to in clauses (a), (c), (h), (j) and (o) of (S.2 of the National Trust for Welfare of persons with Autism, Cerebral Palsy, Mental Retardation and multiple Disabilities Act, 1999) (44 of 1999);
(c) "person with disability" means a person referred to in clause (t) of (S.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);
(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 (S.56 of the Persons With Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995) (1 of 1996);or (ii) a person with severe disability referred to in clause (o) of (S.2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999) (44 of 1999).