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[Cites 0, Cited by 1] [Section 80DD(2)] [Section 80DD] [Entire Act]

Union of India - Subsection

Section 80DD(2)(b) in The Income Tax Act, 1961

(b)the assessee nominates either the dependant, being a person with disability, or any other person or a trust to receive the payment on his behalf, for the benefit of the dependant, being a person with disability.