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    <title>Amendment of section 80DDB.</title>
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    <description>Amendment revises the qualifying age in the Explanation to clause (iv) of Section 80DDB, substituting the previous higher age reference with a reduced age and thereby altering the eligibility criterion for senior citizen beneficiaries claiming the medical treatment deduction.</description>
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      <description>Amendment revises the qualifying age in the Explanation to clause (iv) of Section 80DDB, substituting the previous higher age reference with a reduced age and thereby altering the eligibility criterion for senior citizen beneficiaries claiming the medical treatment deduction.</description>
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