eCourtsIndia
IndiaCode Laws
Section27
The Finance Act, 2018

Amendment of section 80DDB

In force Act 13 of 2018 As on 08 Oct 2026

Act 13 of 2018 Ministry Finance Cited by 3 provisions

Section 27 of the Finance Act, 2018 deals with amendment of section 80DDB. 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;

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.
Section 27, The Finance Act, 2018 (Act 13 of 2018).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 80DDB Deduction in respect of medical treatment, etc

Referred to by 3

  1. s. 63 Amendment of section 28
  2. s. 96 Amendment of section 128A
  3. s. 188 Amendment of section 27

Questions about Section 27

What does Section 27 of the Finance Act deal with?

Section 27 of the Finance Act is headed "Amendment of section 80DDB". 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;

How do I find court cases under Section 27 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2018 27, section 27 Finance Act 2018, section 27 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 27 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 80DDB (Deduction in respect of medical treatment, etc), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2018 as Act 13 of 2018. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.