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<h1>Section 80DD Amended: 'Unit Trust of India' Now Includes 'Any Other Insurer' for Broader Tax Options Effective April 2002.</h1> Section 80DD of the Income-tax Act has been amended by the Finance Act, 2001. In sub-section (1), clause (b), the reference to 'Unit Trust of India' is replaced with 'any other insurer or Unit Trust of India.' This change is effective from April 1, 2002, allowing for broader options in selecting insurers for specific tax-related purposes.