For the purpose of this Act, any of the following circumstances shall be deemed to be a reasonable excuse for the non-attendance of the child at an approved school, namely:-
(a) that there is no approved school within the prescribed distance from his residence;
(b) that the only approved school within the prescribed distance from the residence of the child to which the child can secure admission is one in which religious instruction of a nature not approved by his parent is compulsory;
(c) that the child is receiving instruction in some other manner which is declared to be satisfactory by the State Government or by an officer authorised by the State Government in this behalf;
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(d) that the child has already completed primary education upto the standard specified in the order under section 11.
(e) that the child suffers from a physical or mental defect which prevents from attendance;
(f) that the child has been granted temporary leave of absence not exceeding the prescribed period by the prescribed authority or by any other person authorised by the prescribed authority in this behalf;
(g) that there is any other compelling circumstance which prevents the child from attending school, provided the same is certified as such by the attendance authority; and
(h) such other circumstances as may be prescribed.