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Income Tax Act 2023

Section 2 Clause 56 - Person with Disability

(as updated till Finance Act 2024)

“person with disability” means an individual registered as person with disability under section 31 of the Rights and Protection of Persons with Disabilities Act, 2013 (Act No. XXXIX of 2013);

Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.

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