Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 80DDB] [Entire Act] Union of India - Subsection Section 80DDB(v) in The Income Tax Act, 1961 (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.] [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
