Amendment of section 80DD

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....-tax Act, for sub-section (1), the following sub-section shall be substituted with effect from the 1st day of April, 2000, namely :- "(1) Where an assessee, who is a resident in India, being ....

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....ction (2) and approved by the Board in this behalf for the maintenance of handicapped dependant, the assessee shall, in accordance with and subject to the provisions of this section, be allow....