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Rule 11D of Income Tax Rules 1962: Permanent physical disabilities(Sec 80U)

Rule 11D - Permanent physical disabilities for the purposes of deduction under section 80U
(Chapter: II Part E. - Deductions to be made in computing total income)

For the purposes of section 80U,—

(i) permanent physical disability shall be regarded as a permanent physical disability if it falls in any one of the categories specified below, namely :—
(a) permanent physical disability of more than 50 per cent in one limb; or
(b) permanent physical disability of more than 60 per cent in two or more limbs; or
(c) permanent deafness with hearing impairment of 71 decibels and above; or
(d) permanent and total loss of voice ;

(ii) mental retardation shall be regarded as a mental retardation if intelligence quotient is less than 50 on a test with a mean of 100 and a standard deviation of 15 such as the Wechsle scale;

(iii) blindness shall be regarded as a permanent physical disability, if it is incurable and falls in any one of the categories specified below, namely :—


All with corrections

Better eye
Worse eye
(a)
6/60 - 4/60
or
Field of vision
110 - 20
3/60 to Nil
(b)
3/60 to 1/60
or
Field of vision
100
F.C. at 1 foot to Nil
(c)
F.C. at 1 foot to Nil
or
Field of vision
100
F.C. at 1 foot to Nil
or
Field of vision
100
(d)
Total absence of sight
Total absence of sight.




Extra Notes for Readers:

- Rule 11D was omitted by the Income Tax (20th Amendment) Rules, 2003, w.r.e.f. 1-Apr-2003



Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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