Mr. Ravi Agrawal vs Union Of India on 3 January, 2019
filed on behalf of the handicapped children.
2
2) Section 80DD of the Income Tax Act, 1961 (hereinafter referred to as the
‘Act’) provides ... sections (1), (2) and (3)
thereof, which are as under:
"80DD. Deduction in respect of maintenance including
medical treatment of a dependant