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<h1>Income Tax Act Amendment: Section 80DDB Deduction Limit Raised to 100,000; Fourth Proviso and Clause (v) Removed.</h1> Section 80DDB of the Income-tax Act is amended effective April 1, 2019, under the Finance Act, 2018. The amendment increases the deductible amount in the third proviso from sixty thousand rupees to one hundred thousand rupees. Additionally, the fourth proviso is removed, and clause (v) in the Explanation is omitted.