- In section 80DD of the Income-tax Act, for sub-section (1), the following sub-section shall be substituted with effect from the 1st day of April, 2000, namely:-"(1) Where an assessee, who is a resident in India, being an Individual or a Hindu undivided family has, during the previous year,-(a)incurred any expenditure for the medical treatment (including nursing), training and rehabilitation of a handicapped dependant; or(b)paid or deposited any amount under a scheme framed in this behalf by the Life Insurance Corporation or Unit Trust of India subject to the conditions specified in subsection(2)and approved by the Board in this behalf for the maintenance of handicapped dependant, the assesses shall, in accordance with and subject to the provisions of this section, be allowed a deduction of a sum of forty thousand rupees in respect of the previous year.".
