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    <title>Amendment of section 80C</title>
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    <description>Amendment raises the allowable deduction ceiling for life insurance premium calculations by substituting a higher percentage where the policy, issued on or after the specified issuance date, insures a person with disability or a person suffering from a disease listed in the medical-condition rules; the proviso takes effect from the stated effective date and applies to subsequent assessment years, and is confined to the premium-based computation within the existing deduction framework.</description>
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      <description>Amendment raises the allowable deduction ceiling for life insurance premium calculations by substituting a higher percentage where the policy, issued on or after the specified issuance date, insures a person with disability or a person suffering from a disease listed in the medical-condition rules; the proviso takes effect from the stated effective date and applies to subsequent assessment years, and is confined to the premium-based computation within the existing deduction framework.</description>
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