Deduction in respect of medical treatment, etc. - Section 80DDB

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..... Amount of deduction is 40,000 or the expenditure incurred, whichever is lower. The amount of deduction will be 1,00,000 [w.e.f. 1.4.2019] or actual expenditure, whichever is lower, in case of senior citizen. The assessee will have to submit a certificate in the prescribed form from the specialist for such medical treatment. The deduction shall be reduced by the amount received, if .....

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