Amendment of section 80DDB

Section 21 of the Finance Act, 2015 deals with amendment of section 80DDB. 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

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.'.

Section 21, The Finance Act, 2015 (Act 20 of 2015).