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of <h1>Tax Deduction for Disabled Dependents Raised to 1 Lakh Under Section 80DD, Effective April 2010</h1> Section 80DD of the Income-tax Act is amended by the Finance (No. 2) Act, 2009. In sub-section (1), the proviso is modified to replace 'seventy-five thousand rupees' with 'one hundred thousand rupees.' This change takes effect from April 1, 2010.
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