Deduction under section 80DDB: threshold increased and certain provisos plus an explanatory clause removed, altering claim scope. The amendment raises the monetary ceiling in the third proviso to a higher threshold for the medical-treatment deduction, omits the fourth proviso, and ... Summary
Deduction under section 80DDB: threshold increased and certain provisos plus an explanatory clause removed, altering claim scope.
The amendment raises the monetary ceiling in the third proviso to a higher threshold for the medical-treatment deduction, omits the fourth proviso, and deletes clause (v) of the Explanation, thereby changing the eligibility and explanatory framework for claiming that deduction.
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