# The Finance Act, 1992, Section 45: Amendment of section 80DD

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/45/

## Text

Amendment of section 80DD. 45. In section 80DD of the Income-tax Act, with effect from the 1st day of April, 1993,— (a) in sub-section (1),— (i) the brackets and figure " (1)" shall be omitted; (ii) for the words "six thousand rupees", the words "twelve thousand rupees" shall be substituted; (b) sub-section (2) shall be omitted. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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