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Deduction in respect of medical treatment, etc.

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Full Text of the Document

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....any specified person. (2) The amount of deduction under sub-section (1) shall not exceed in the aggregate -     (a) sixty thousand rupees, if the amount is paid in respect of any specified person, who is a senior citizen; and     (b) forty thousand rupees, in any other case. (3) The deduction under this section shall be reduced by the amount received, if a....