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[Cites 0, Cited by 0] [Section 127] [Entire Act]

Union of India - Subsection

Section 127(3) in The Income Tax Act, 2025

(3)If the dependant as referred to in sub-section (1) is a person with severe disability, the amount of deduction as referred to in sub-section (1) shall be substituted with "₹ 125000" for "₹ 75000".