Section 26 - Amendment of section 80D - Finance Act, 2007

Amendment of section 80D. 26. In section 80D of the Income-tax Act in sub-section (1), with effect from the 1st day of April, 2008 — (a) for the words "paid by him by cheque", the words "paid by him by any mode of payment other than cash" shall be substituted; (b) in clause (i), for the word "ten", the word "fifteen" shall be substituted; (c) in clause (ii), for the word "ten", the word "fifteen" shall be substituted; (d) in the proviso,— (i) for the word "ten", the word "fifteen" shall be substituted; (ii) for the word "fifteen", the word "twenty" shall be substituted.