Specialist prescription requirement limits medical deductions unless from specified specialists; enhanced deduction available for very senior citizens.

Amendment to section 80DDB requires that no deduction be allowed unless the prescription for medical treatment is obtained from specified specialists as may be prescribed. It further provides that where the amount paid relates to the assessee or a dependant or any member of a Hindu undivided family who is a very senior citizen, the section shall operate as if the earlier monetary limit had been substituted by a higher limit. The Explanation omits existing clause (ii) and inserts a definition of "very senior citizen" as a resident individual aged eighty years or more during the relevant previous year.

---

---

---