Amendment of section 80DD

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..... b-section (1), the following sub-section shall be substituted with effect from the 1st day of April, 2000, namely :- "(1) Where an assessee, who is a resident in India, being an individual or a Hind .....

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..... n this behalf for the maintenance of handicapped dependant, the assessee shall, in accordance with and subject to the provisions of this section, be allowed a deduction of a sum of forty thousand ru .....

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