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Deduction in respect of medical treatment, etc.

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..... fied person. (2) The amount of deduction under sub-section (1) shall not exceed in the aggregate - (a) sixty thousand rupees, if the amount is paid in respect of any specified person, who is a senior citizen; and (b) forty thousand rupees, in any other case. (3) The deduction under this section shall be reduced by the amount received, if any, under an insurance from an insurer for the medical trea .....

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