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Amendment of section 80DD

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Full Text of the Document

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....day of April, 2016, for sub-section (1), the following sub-section shall be substituted, namely:- "(1) Where an assessee, being an individual or a Hindu undivided family, who is a resident in India, ....

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Full Text of the Document

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.... sub-section (2) and approved by the Board in this behalf for the maintenance of a dependant, being a person with disability, the assessee shall, in accordance with and subject to the provisions of t....