# The Finance Act, 2018, Section 27: Amendment of section 80DDB

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/27/

## Text

Amendment of section 80DDB. 27. In section 80DDB of the Income-tax Act, with effect from the 1st day of April, 2019,— (a) | in the third proviso, for the words "sixty thousand rupees", the words "one hundred thousand rupees" shall be substituted; (b) | the fourth proviso shall be omitted; (c) | in the Explanation, clause (v) shall be omitted.

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