Physically Handicapped

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In circular No 01/2010 dated 11/01/2010 it is given that 50000&100000 are the diductions for ph persons under 80u.Give clarification.
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Dear Chanakya,

Ya u r rite in d circular the limts are Rs. 50,000 & 1,00,000 instead of Rs. Rs. 75,000 & Rs. 1,00,000..

I think it is  due to an error & nothing else as Circulars cannot supercede Law.

Mr. Chanakya,

 The circular limts 80 U to  Rs. 50,000 & 1,00,000 instead of Rs. Rs. 75,000 & Rs. 1,00,000..

As Mr.Amir pointed out,Circulars cannot supercede Law.

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