Dear Subramani,
About income tax exemption under Section 80U  - for physically challenged-

 

http://law.incometaxindia.gov.in/TaxmannDit/DispCitation/ShowCit.aspx?fn=http://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2007ITAct/section80U.htm



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