Substitution of new section for section 80DDB

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..... assessee who is resident in India has, during the previous year, actually paid any amount for the medical treatment of such disease or ailment as may be specified in the rules made in this behalf by the Board- (a) for himself or a dependant, in case the assessee is an individual; or (b) for any member of a Hindu undivided family, in case the assessee is a Hindu undivided family, the assessee sh .....

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..... ly 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 senior citizen, the provisions of this section shall have effect as if for the words "forty thousand rupees", the words "sixty thousand rupees" had been substituted. Explanation-For the purposes of this section,- (i) "dependant" means- (a) in the case of an individual, t .....

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