# The Finance Act, 1999, Section 41: Amendment of section 80DD

- Act: The Finance Act, 1999
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1999/section/41/

## Text

Amendment of section 80DD. 41. In section 80DD of the Income-tax Act, for sub-section (1), the following sub-section shall be substituted with effect from the 1st day of April, 2000, namely :— "(1) Where an assessee, who is a resident in India, being an individual or a Hindu undivided family has, during the previous year,— (a ) incurred any expenditure for the medical treatment (including nursing), training and rehabilitation of a handicapped dependant; or (b ) paid or deposited any amount under a scheme framed in this behalf by the Life Insurance Corporation or Unit Trust of India subject to the conditions specified in sub-section (2) and approved by the Board in this behalf for the maintenance of handicapped dependant, the assessee shall, in accordance with and subject to the provi­sions of this section, be allowed a deduction of a sum of forty thousand rupees in respect of the previous year.". © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.