Insertion of new section 80DD

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....ependants. - (1) Where an assessee who is resident in India, being an individual or a Hindu undivided family has, during the previous year, incurred any expenditure for the medical treatment (including nursing), training and rehabilitation of a person who - (a) is a relative of the individual or, as the case may be, is a member of the Hindu undivided family and is not dependent o....

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.... (2) Nothing contained in this section shall apply in a case, where the assessee's total income in respect of the previous year as computed before making any deduction under this section exceeds one lakh rupees. Explanation : For the purposes of this section, the expression "Government hospital" includes a departmental dispensary whether full-time or part-time established and ru....