Amendment of section 80DDB
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....effect from the 1st day of April, 2016,- (i) for the first proviso, the following proviso shall be substituted, namely:- "Provided that no such deduction shall be allowed unless the assessee obt....
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....amily of the assessee and who is a very senior citizen, the provisions of this section shall have effect as if for the words "forty thousand rupees", the words "eighty thousand rupees" had been substi....


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