32. Permanent physical disabilities and Mental retardation for purpose of exemption
(1) Permanent, physical disabilities for the purpose of deduction under clause (c) of section 27A,-
(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 not less than 40 per cent in one limb, or
(b) permanent physical disability of more than 60 per cent, in two or more limbs, or
(c) permanent and total loss of voice
(ii) blindness shall be regarded as permanent physical disability, if it is incurable and falls in any one of the categories specified below, namely :-
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Better eye
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All with corrections, worse eye
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(a) 6/60-4/60 or Field or vision 110-20
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3/60 to Nil
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(b) 3/60 to 1/60 or Field of vision 1000
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F.C. at 1 foot to Nil
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(c) F.C. at 1 foot to Nil or Field of vision 100
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F.C. at 1 foot to nil or Field of vision 100
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(d) Total absence of sight
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Total absence of sight.
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(2) Mental retardation for the purpose of deduction under Clause (e) of section 27A-
Mental retardation shall be regarded as 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. |