Income Tax Act, 2025
Section 4: Subs. by Act 20 of 2015, s. 20, for sub-section (1) (w.e.f. 12016).
4. Subs. by Act 20 of 2015, s. 20, for sub-section (1) (w.e.f. 12016).
343
Explanation.—For the purposes of this section,—
(a) “Administrator” means the Administrator as referred to in clause (a) of section 2 of the Unit
Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002);
(b) “dependant” means—
(i) in the case of an individual, the spouse, children, parents, brothers and sisters of the
individual or any of them;
(ii) in the case of a Hindu undivided family, a member of the Hindu undivided family,
dependant wholly or mainly on such individual or Hindu undivided family for his support and
maintenance, and who has not claimed any deduction under section 80U in computing his total income
for the assessment year relating to the previous year;
(c) “disability” shall have the meaning assigned to it in clause (i) of section 2 of the Persons with
Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)
1[and includes “autism”, “cerebral palsy” and “multiple disability” referred to in clauses (a), (c) and
(h) 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)];
(d) “Life Insurance Corporation” shall have the same meaning as in clause (iii) of sub-section (8)
of section 88;
(e) “medical authority” means the medical authority as referred to in clause (p) of section 2 of the
Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation)
Act, 1995 (1 of 1996) 1[or such other medical authority as may, by notification, be specified by the
Central Government for certifying “autism”, “cerebral palsy”, “multiple disabilities”, “person with
disability” and “severe disability” referred to in clauses (a), (c), (h), (j) and (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)];
(f) “person with disability” means a person as referred to in clause (t) of section 2 of the
Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation)
Act, 1995 (1 of 1996) 1[or clause (j) 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)];
2[(g) “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);]
(h) “specified company” means a company as referred to in clause (h) of section 2 of the Unit
Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002).]
(w.e.f. 12016).
343
Explanation.—For the purposes of this section,—
“Administrator” means the Administrator as referred to in clause
of section 2 of the Unit
Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002);
“dependant” means—
in the case of an individual, the spouse, children, parents, brothers and sisters of the
individual or any of them;
in the case of a Hindu undivided family, a member of the Hindu undivided family,
dependant wholly or mainly on such individual or Hindu undivided family for his support and
maintenance, and who has not claimed any deduction under section 80U in computing his total income
for the assessment year relating to the previous year;
“disability” shall have the meaning assigned to it in clause
of section 2 of the Persons with
Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996)
1[and includes “autism”, “cerebral palsy” and “multiple disability” referred to in clauses
and
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)];
“Life Insurance Corporation” shall have the same meaning as in clause
of sub-section
of section 88;
“medical authority” means the medical authority as referred to in clause
of section 2 of the
Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation)
Act, 1995 (1 of 1996) 1[or such other medical authority as may, by notification, be specified by the
Central Government for certifying “autism”, “cerebral palsy”, “multiple disabilities”, “person with
disability” and “severe disability” referred to in clauses
and
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)];
“person with disability” means a person as referred to in clause
of section 2 of the
Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation)
Act, 1995 (1 of 1996) 1[or clause
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)];
2[
“person with severe disability” means—
a person with eighty per cent or more of one or more disabilities, as referred to in
sub-section
of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of
Rights and Full Participation) Act, 1995 (1 of 1996); or
a person with severe disability referred to in clause
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);]
“specified company” means a company as referred to in clause
of section 2 of the Unit
Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002).]