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    <title>Amendment of section 80DDB.</title>
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    <description>The amendment reduces the definitional age for a senior citizen from sixty-five years to sixty years for purposes of the medical-treatment deduction for specified diseases, thereby extending eligibility for the higher deduction band applicable to senior citizens. The change takes effect from 1 April 2013 and applies to the relevant assessment year and subsequent years.</description>
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      <description>The amendment reduces the definitional age for a senior citizen from sixty-five years to sixty years for purposes of the medical-treatment deduction for specified diseases, thereby extending eligibility for the higher deduction band applicable to senior citizens. The change takes effect from 1 April 2013 and applies to the relevant assessment year and subsequent years.</description>
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