Amendment of section 80DDB :
Section -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. |