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        F. Acts / Amendment Acts

        Section 45 - Amendment of section 80DD

        Finance Act, 1992
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Disability deduction under section 80DD increased and the secondary subsection removed, consolidating the entitlement. Amendment to section 80DD replaces the prior monetary deduction in the principal subsection with a higher fixed deduction and omits the secondary subsection, thereby consolidating the provision so that the principal paragraph alone states the operative entitlement.
                        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.

                              Disability deduction under section 80DD increased and the secondary subsection removed, consolidating the entitlement.

                              Amendment to section 80DD replaces the prior monetary deduction in the principal subsection with a higher fixed deduction and omits the secondary subsection, thereby consolidating the provision so that the principal paragraph alone states the operative entitlement.


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