{"act":{"id":"finance-act-2015","short_title":"The Finance Act, 2015","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2015-2016.","act_number":"20","act_year":2015,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":165,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2015/"},"unit":"section","section":{"number":"21","heading":"Amendment of section 80DDB","text":"Amendment of section 80DDB. 21. In section 80DDB of the Income-tax Act, with effect from the 1st day of April, 2016, — (i) | for the first proviso, the following proviso shall be substituted, namely:— \"Provided that no such deduction shall be allowed unless the assessee obtains the prescription for such medical treatment from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed:\"; (ii) | after the third proviso, the following proviso shall be inserted, namely:— 'Provided also that where the amount actually paid is in respect of the assessee or his dependant or any member of a Hindu undivided family of the assessee and who is a very senior citizen, the provisions of this section shall have effect as if for the words \"forty thousand rupees\", the words \"eighty thousand rupees\" had been substituted.'; (iii) | in the Explanation,— (a) | clause (ii) shall be omitted; (b) | after clause (iv), the following clause shall be inserted, namely:— '(v) | \"very senior citizen\" means an individual resident in India who is of the age of eighty years or more at any time during the relevant previous year.'.","html":"Amendment of section 80DDB.
21. In section 80DDB of the Income-tax Act, with effect from the 1st day of April, 2016, —
| (i) | | for the first proviso, the following proviso shall be substituted, namely:— |
| | \"Provided that no such deduction shall be allowed unless the assessee obtains the prescription for such medical treatment from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed:\"; |
| (ii) | | after the third proviso, the following proviso shall be inserted, namely:— |
| | 'Provided also that where the amount actually paid is in respect of the assessee or his dependant or any member of a Hindu undivided family of the assessee and who is a very senior citizen, the provisions of this section shall have effect as if for the words \"forty thousand rupees\", the words \"eighty thousand rupees\" had been substituted.'; |
| (iii) | | in the Explanation,— |
| (a) | | clause (ii) shall be omitted; |
| (b) | | after clause (iv), the following clause shall be inserted, namely:— |
| '(v) | | \"very senior citizen\" means an individual resident in India who is of the age of eighty years or more at any time during the relevant previous year.'. |