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Amendment of section 80DDB

Section 21 - DIRECT TAXES - Income-tax - Finance Act - Section 21 - 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 .....

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