Insertion of new section 80DDB

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....ncome-tax Act, the following section shall be inserted with effect from the 1st day of April, 1997, namely :- '80DDB. Deduction in respect of medical treatment, etc. - Where an assessee who i....

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....ll be allowed a deduction of a sum of fifteen thousand rupees in respect of that previous year in which such expenditure was incurred : Provided that no deduction shall be allowed unless the assesse....