(3)If the dependant, being a person with disability, predeceases the individual or the member of the Hindu undivided family referred to in sub-section (2), an amount equal to the amount paid or deposited under clause (b) of sub-section (1) shall be deemed to be the income of the assessee of the previous year in which such amount is received by the assessee and shall accordingly be chargeable to tax as the income of that previous year.Following sub-section (3A) shall be inserted after sub-section (3) of section 80DD by the Finance Act, 2022, w.e.f. 1-4-2023:
