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    <title>Amendment of section 80DDB.</title>
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    <description>Amendment of section 80DDB requires a prescription from a prescribed specialist (such as neurologist, oncologist, urologist, haematologist, immunologist or other prescribed specialist) for allowance of the medical treatment deduction, removes the requirement that the specialist work in a Government hospital by omitting the definition of Government hospital, and introduces a higher deduction ceiling for expenditure in respect of a &quot;very senior citizen&quot; defined as an individual resident aged eighty years or more during the relevant previous year.</description>
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      <description>Amendment of section 80DDB requires a prescription from a prescribed specialist (such as neurologist, oncologist, urologist, haematologist, immunologist or other prescribed specialist) for allowance of the medical treatment deduction, removes the requirement that the specialist work in a Government hospital by omitting the definition of Government hospital, and introduces a higher deduction ceiling for expenditure in respect of a &quot;very senior citizen&quot; defined as an individual resident aged eighty years or more during the relevant previous year.</description>
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