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        F. Acts / Amendment Acts

        Section 27 - Amendment of section 80DDB.

        Finance Act, 2012
        Part 1
        Income Tax

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        Medical deduction eligibility age threshold revised, reducing qualifying age for senior deductions under income-tax law. Amendment revises the qualifying age in the Explanation to clause (iv) of Section 80DDB, substituting the previous higher age reference with a reduced age and thereby altering the eligibility criterion for senior citizen beneficiaries claiming the medical treatment deduction.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Medical deduction eligibility age threshold revised, reducing qualifying age for senior deductions under income-tax law.

                                Amendment revises the qualifying age in the Explanation to clause (iv) of Section 80DDB, substituting the previous higher age reference with a reduced age and thereby altering the eligibility criterion for senior citizen beneficiaries claiming the medical treatment deduction.


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