Section 9 - Amendment of section 80D - Finance Act, 1981

9. Amendment of section 80D In section 80D of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1982, - (a) in clause (i), for the words two thousand four hundred rupees , the words four thousand eight hundred rupees shall be substituted; (b) in clause (ii), for the words six hundred rupees , the words one thousand two hundred rupees shall be substituted; (c) the words as reduced, in either case, by an amount equal to the income, if any, of the handicapped dependant in respect of the previous year : shall be omitted; (d) the proviso shall be omitted.