# The Finance Act, 1981, Section 9: Amendment of section 80D

- Act: The Finance Act, 1981 (Act 16 of 1981)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1981/section/9/

## Text

Amendment of section 80D. 9. In section 80D of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1982,— (a) in clause (i), for the words "two thousand four hundred rupees", the words "four thousand eight hundred rupees" shall be substituted: (b) in clause (ii), for the words "six hundred rupees,", the words "one thousand two hundred rupees." shall be substituted; (c) the words "as reduced, in either case, by an amount equal to the income, if any, of the handicapped dependant in respect of the previous year:" shall be omitted; (d) the proviso shall be omitted. [Finance Act, 1981] © Copyright. Taxmann Publications Pvt. Ltd.

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