- In section 80DDB of the Income-tax Act, with effect from the 1st day of April, 2016, -(i)for the first proviso, the following proviso shall be substituted, namely: -"Provided that no such deduction shall be allowed unless the assessee obtains the prescription 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 and who is a very senior citizen, the provisions of this section shall have effect as if for the words "forty thousand rupees", the words "eighty thousand rupees" had been substituted.';(iii)in the Explanation, -(a)clause (ii) shall be omitted;(b)after clause (iv), the following clause shall be inserted, namely: -'(v) "very senior citizen" means an individual resident in India who is of the age of eighty years or more at any time during the relevant previous year.'.
