Amendment of section 80D.

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.... (ii) in the first proviso occurring after clause (d), the word "very" shall be omitted; (B) in sub-section (3),- (i) for the words "thirty thousand rupees" at both the places where they occur, the words "fifty thousand rupees" shall be substituted; (ii) the word "very" shall be omitted; (C) in sub-section (4),- (i) the words "or a very senior citize....

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....of which is one and the denominator of which is the total number of relevant previous years; (ii) "relevant previous year" means the previous year beginning with the previous year in which such amount is paid and the subsequent previous year or years during which the insurance shall have effect or be in force.'; (E) in the Explanation occurring after sub-section (5), clause (ii) ....