Bare Act Search Results
Home Bare Acts Phrase: section 80uFinance Act, 2003 Section 46
Title: Substitution of New Section for Section 80u
State: Central
Year: 2003
.....Act, 1995(1 of 1996); (b) "medical authority" means the medical authority as referred to in clause (p) of section 2 of the Persons With Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995(1 of 1996); (c) "person with disability" 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); (d) "person with severe disability" means 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).'.
View Complete Act List Judgments citing this sectionFinance Act, 1995 Section 21
Title: Amendment of Section 80u
State: Central
Year: 1995
In section 80U of the Income-tax Act, for the words "twenty thousand rupees", the words "forty thousand rupees" shall be substituted, with effect from the 1st day of April, 1996.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1980 Section 23
Title: Amendment of Section 80u
State: Central
Year: 1980
In section 80U of the Income-tax Act, for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted with effect from the 1st day of April, 1981.
View Complete Act List Judgments citing this sectionFinance Act, 1987 Section 39
Title: Amendment of Section 80u
State: Central
Year: 1987
In section 80U of the Income-tax Act, in sub-section (1), for the words "ten thousand rupees", the words "fifteen thousand rupees" shall be substituted with effect from the 1st day of April, 1988.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act 2009 Section 38
Title: Amendment of Section 80u
State: Central
Year: 2009
In section 80U of the Income-tax Act, in sub-section (1), after the proviso, the following proviso shall be inserted with effect from the 1st day of April, 2010, namely:- 'Provided further that for the assessment years beginning on or after the 1st day of April, 2010, the provisions of the first proviso shall have effect as if for the words "seventy-five thousand rupees", the words "one lakh rupees" had been substituted.'.
View Complete Act List Judgments citing this sectionFinance Act, 1989 Section 17
Title: Amendment of Section 80u
State: Central
Year: 1989
..... (iii) in the proviso, - (1) in clause (a), the word "and" occurring at the end shall be omitted; (2) in clause (b), the word "and" shall be inserted at the end; (3) after clause (b), the following clause shall be inserted, namely :- "(c) in a case referred to in clause (iii), a certificate as to the mental retardation from a psychiatrist working in a Government hospital."; (b) for sub-section (2), the following sub-section shall be substituted, namely :- "(2) The Board shall, in making any rules for specifying any disability or mental retardation for the purposes of clause (ii) or clause (iii), as the case may be, of sub-section (1), have regard to the nature of such disability or mental retardation and the effect which such disability or mental retardation is likely to have on the capacity of a person subject thereto, or suffering therefrom, to engage in a gainful employment or occupation.".
View Complete Act List Judgments citing this sectionFinance Act, 1984 Section 19
Title: Amendment of Section 80u
State: Central
Year: 1984
Section 80U of the Income-tax Act shall be numbered as sub-section (1) with effect from the 1st day of April, 1985, and, - (a) in sub-section (1) as so numbered, in clause (ii), after the words and brackets "a permanent physical disability (other than blindness)", the words "being a permanent physical disability specified in the rules made in this behalf by the Board, and" shall be inserted with effect from the 1st day of April, 1985; (b) after sub-section (1) as so numbered, the following sub-section shall be inserted with effect from the 1st day of April, 1985, namely :- "(2) The Board shall, in making any rules for specifying any disability for the purposes of clause (ii) of sub-section (1), have regard to the nature of such disability and the effect which such disability is likely to have on the capacity of a person subject thereto, or suffering therefrom, to engage in a gainful employment or occupation.".
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 19
Title: Amendment of Section 80u
State: Central
Year: 2004
.....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); (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 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 section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999(44 of 1999).;
View Complete Act List Judgments citing this sectionFinance Act, 1993 Section 19
Title: Insertion of New Section 80v
State: Central
Year: 1993
After section 80U of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 1994, namely :- "80V. Deduction from gross total income of the parent in certain cases. - Where a minor child, whose income is included in the total income one of his parents under sub-section (1A) of section 64, is suffering from any disability of the nature specified in section 80U, then, in computing the total income of such parent, there shall be allowed from the gross total income of such parent a deduction of a sum to which such minor child would have been entitled under section 80U had the total income of such minor child been computed separately."
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 80U
Title: Deduction in Case of Person with Disability
State: Central
Year: 1961
.....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 section 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 section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).]] _________________________ 1. Substituted by the Finance Act, 2003, with effect from 1st April, 2004. Prior to substitution, section 80U, stood as under: 80U. Deduction in the case of permanent physical disability (including blindness). In computing the total income of an individual, being a resident, who, at the end of the previous year, is suffering from a permanent physical disability (including blindness) or is subject to mental retardation, being a permanent physical disability or mental retardation specified in the rules made in this behalf by the Board, which is certified by a physician, a surgeon, an oculist or a psychiatrist, as the case may be,.....
View Complete Act List Judgments citing this section- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial