Deduction limits under section 80D increased and reduction for handicapped dependant income and proviso removed. The amendment raises prescribed deduction ceilings for medical-insurance premium deductions effective 1 April 1982, increases the primary individual and dependent limits, and removes the rule that reduced the deduction by the income of a handicapped dependant in the previous year; the proviso to that sub-section is also omitted.
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Provisions expressly mentioned in the judgment/order text.
Deduction limits under section 80D increased and reduction for handicapped dependant income and proviso removed.
The amendment raises prescribed deduction ceilings for medical-insurance premium deductions effective 1 April 1982, increases the primary individual and dependent limits, and removes the rule that reduced the deduction by the income of a handicapped dependant in the previous year; the proviso to that sub-section is also omitted.
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