U/s 80 U - Deduction

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DHAVAL (Querist)
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10 January 2009 One salaried person having physical disability as per U/s 80U - up to 50000.00 Rs.

He was receiving salary income Rs. 4000.00 per month and filing his return regularly from last 4 years. In which he had not sufficient income to claiming deduction U/s 80 U.

Now in year 2007 - 08 he was receive an arrears for last 3 years i.e. 2006-07, 2005-04, 2004-03.

Due to this arrears, after relief U/s 89 and deduction U/s 80 U he has to pay tax of Rs. 7500.00 in A.Y. 2008-09.

Because He has not sufficient income in previous years, so that he wasn't get any advantage of U/S 80 U. Now he is receiving an arrears which is his not this year income but it is for last 3 years income which he get in this year.

My Question is that -
1) is he get any extra advantage of U/s 80 U in this year. or
2) is he get any other advantage under any section expect U/s 89

Please give me reply as soon as possible and give any case law or circular or notification if it is.