Amendment of section 80DDB.

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..... tion 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 an .....

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..... medical treatment of the individual himself or a dependent or any member of a Hindu undivided family in respect of disease or ailment as specified in the rules. The deduction is limited to forty thousand rupees. The deduction in respect of a senior citizen is allowable up to sixty thousand rupees. The deduction is allowed only if the assessee furnishes with the return of income, a certificate in t .....

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..... ition of the term Government hospital from the Explanation to the aforesaid section. It is also proposed to insert a new clause in the Explanation of the aforesaid section so as to define the term very senior citizen to mean an individual resident in India who is of the age of eighty years or more at any time during the relevant previous year. These amendments will take effect from 1st April, 2016 .....

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