Section 27 of Finance Act 2018
[Section 27 of Finance Act 2018 deals with Amendment of section 80DDB. and is covered in CHAPTER III DIRECT TAXES]
Amendment of section 80DDB.
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.|