Amendment of section 80DDB.
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....roviso shall be omitted; (c) in the Explanation, clause (v) shall be omitted. - Clause 25 of the Bill seeks to amend section 80DDB of the Income-tax Act relating to deduction in respect of medical treatment, etc. As per provisions under the said section a deduction is available to an individual and Hindu undivided family with regard to amount paid for medical treatment of specifie....
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