Section 80CC amendment expands eligible deductions to include mutual fund and Unit Trust units and adds hospitals.

The amendment broadens deduction eligibility by substituting language to include units issued under schemes of Mutual Funds and the Unit Trust of India where amounts are subscribed to such units; it also amends subsection (3)(a) by adding the word "or" to the proviso of an existing sub-clause and inserting a new sub-clause adding "a hospital" to the enumerated items.

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