Section 27 - Amendment of section 80DDB. - Finance Act, 2018

Amendment of section 80DDB. 27 . In section 80DDB of the Income-tax Act, with effect from the 1st day of April, 2019,- (a) in the third proviso, for the words sixty thousand rupees , the words one hundred thousand rupees shall be substituted; (b) the fourth proviso shall be omitted; (c) in the Explanation, clause (v) shall be omitted.