Enhanced deduction to senior citizens for medical treatment of specified diseases :
Section 80DDB, inter-alia, provide that a deduction shall be available to an individual and Hindu undivided family in respect of an amount paid for medical treatment of specified diseases upto Rs 80,000 in case of very senior citizen and upto Rs 60,000 in case of senior citizens.
Proposed amendment: It is proposed to increase such deduction upto Rs. 1,00,000 for both senior citizens
and very senior citizens in place of existing deduction upto Rs 80,000 and Rs. 60,000 in respect of very senior
citizen and senior citizens, respectively.