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Amendment of section 80DDB

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Full Text of the Document

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....upees" shall be substituted; (c) after the proviso, the following provisos shall be inserted, namely :- 'Provided further that the deduction under this section shall be reduced by the amount received, if any, under an insurance from an insurer for the medical treatment of the person referred to in clause (a) or clause (b) : Provided also that where the expenditure incurred is in respect ....

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