Amendment of section 80DDB.

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..... 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; .....

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..... itizen upto eighty thousand rupees and in case of senior citizens sixty thousand rupees subject to other conditions. It is proposed to amend the said section so as to increase the existing limit of d .....

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