# The Finance Act, 2015, Section 21: Amendment of section 80DDB

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/21/

## 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.'.

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