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		<title>Section 27 of Finance Act 2018 : Amendment of section 80DDB Income Tax Act</title>
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		<dc:creator><![CDATA[CA Satbir Singh]]></dc:creator>
		<pubDate>Sun, 01 Apr 2018 09:37:51 +0000</pubDate>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[Section 27 of Finance Act 2018]]></category>
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					<description><![CDATA[<p>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 &#8220;sixty thousand rupees&#8221;,… <span class="read-more"><a href="https://www.taxheal.com/section-27-of-finance-act-2018.html">Read More &#187;</a></span></p>
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										<content:encoded><![CDATA[<h1 style="text-align: center;">Section 27 of Finance Act 2018</h1>
<p>[Section 27 of Finance Act 2018 deals with <b>Amendment of section 80DDB.</b><b> </b><b>and is covered in </b><i><b>CHAPTER III DIRECT TAXES</b></i><b>]</b></p>
<p><b>Amendment of section 80DDB.</b></p>
<p><b>27.</b> In section 80DDB of the Income-tax Act, with effect from the 1st day of April, 2019,—</p>
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<td align="right" valign="top">(<i>a</i>)</td>
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<td class="list" align="justify" valign="top">in the third proviso, for the words &#8220;sixty thousand rupees&#8221;, the words &#8220;one hundred thousand rupees&#8221; shall be substituted;</td>
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<td align="right" valign="top">(<i>b</i>)</td>
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<td class="list" align="justify" valign="top">the fourth proviso shall be omitted;</td>
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<td align="right" valign="top">(<i>c</i>)</td>
<td align="justify" valign="top"></td>
<td class="list" align="justify" valign="top">in the <i>Explanation</i>, clause (<i>v</i>) shall be omitted.</td>
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<h2><a href="http://taxheal.com/finance-act-2018.html" target="_blank" rel="noopener">Finance Act 2018 : Assented by President : Download Print Notification</a></h2>
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