Section 21 - Amendment of section 80DDB - Finance Act, 2015

Amendment of section 80DDB 21. In section 80DDB of the Income-tax Act, with effect from the 1st day of April, 2016,- (i) for the first proviso, the following proviso shall be substituted, namely:- Provided that no such deduction shall be allowed unless the assessee obtains the prescription for such medical treatment from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed: ; (ii) after the third proviso, the following proviso shall be inserted, namely:- Provided also that where the amount actually paid is in respect of the assessee or his dependant or any member of a Hindu undivided family of the assessee and who is a very senior citizen, the provisions of this section shall have effect as if for the words forty thousand rupees , the words eighty thousand rupees had been substituted. ; (iii) in the Explanation,- (a) clause (ii) shall be omitted; (b) after clause (iv), the following clause shall be inserted, namely:- (v) very senior citizen means an individual resident in India who is of the age of eighty years or more at any time during the relevant previous year. .