Re: PH Person
Regarding P.Tax for Physically Handicapped Teaching Staff the present rule is based on the following G.O.s.
1. G.O. No. 941-FT, dated 07.03.81
2.G.O. No. 937-FT dated 30.03.90.
Following category of PH teachers, upon submission of certificates of competent authority, are exempted from P. Tax:
a) the blind who are suffering from the following conditions:
(i) total absence of sight; or
(ii) visual acuity not exceeding 3/60 or 10/200 (snellen) in the better eye with correcting lenses;
b) the deaf whose sense of hearing is fully non-functional for the ordinary purpose of life;
c) the dumb who are suffering from aphasia (Complete loss of speech but sense of hearing normal) or whose speech is not clear and/or normal;
d) the deaf and dumb whose sense of hearing is fully non-functional for the ordinary purpose of life and who are suffering from complete loss of speech or whose speech is not clear and/or normal; and
e) the orthopaedically handicapped who have any disability of the bones, joints or muscles leading to substantial restriction of movement of any limbs.