Personal Deduction (Cħronic Illnesses) (Amendment) Rules, 1983

L-N. 6 of 1983

INCOME TAX ACT, 1948

(ACT NO. LIV OF 1948)

Personal Deduction (Cħronic Illnesses) (Amendment) Rules, 1983

IN EXERCISE of the powers conferred by paragraph (a) of sub-

section (5) of section 22 and subsection (1) of section 79 of the Income

Tax Act. 1948, th~ Minister of Finance has made the foliowing rules :-

(l) These rules may be cited as the Personal Deduction

{Chronic Illnesses) (Amendment) Rules. 1983 and shan be read and

construed as one with the Personal Deduction(Chronic Illnesses~ Rules.

L.N. 40 of 1969 1969, hereinafter referred to as "the principal rules".

(2)

These rules shall have effect from the year of assessment

1983.

In rule 4 of the principal rules. there shall be added the follow-

ing new proyiso

"Provided that no certification shall be required where the

c1aim for a chronic illness deduction is made in respect of an indi-

vidual who completed sixty-five years of age in any year preceĠin,g

the year of assessment and in respect of whom a previous c1aim

relating to .the same chronic illness was .allowed.".

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