Sec 80 u

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rahul (Querist)
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28 February 2014 under sec 80u of income tax exemtion for desble dependant person for genral 50,000 & several 100,000 can you please tell mi the meaning of genral & sevral means what n what the exact meaning of that two words. ...

Nikhil Kaushik

Nikhil Kaushik (Expert)
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28 February 2014 refer explanation (d) to section 80U

"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).]]"

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