Section 27 in The Finance Act, 2018

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Section 27 in The Finance Act, 2018

27. Amendment of section 80DDB.

- In section 80DDB of the Income-tax Act, with effect from the 1st day of April, 2019,-

(a)in the third proviso, for the words "sixty thousand rupees", the words "one hundred thousand rupees" shall be substituted;

(b)the fourth proviso shall be omitted;

(c)in the Explanation, clause (v) shall be omitted.