Hi,

The Finance Bill 2015 which seeks to amend the Section 80U of the
Income Tax Act 1961, if passed in the form in which it was introduced
in Loksabha on 28 February 2015, provides the date of 1 April 2016
from which the amendment will become effective.

Accordingly, benefits under Section 80U will be available for the
assessment year 2016-17 i.e. for the financial year 2015-16.

Regards,
-- 
Amar Jain.
Website: www.amarjain.com



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