- In section 80C of the Income-tax Act, in sub-section (3A), before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 2014, namely:-'Provided that where the policy, issued on or after the 1 st day of April, 2013, is for insurance on life of any person, who is-(a)a person with disability or a person with severe disability as referred to in section 80U, or(b)suffering from disease or ailment as specified in the rules made under section 80DDB,the provisions of this sub-section shall have effect as if for the words "ten per cent.", the words "fifteen per cent." had been substituted.'.
