Section Text
In section 80D of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1982, -
(a) in clause (i), for the words "two thousand four hundred rupees", the words "four thousand eight hundred rupees" shall be substituted;
(b) in clause (ii), for the words "six hundred rupees", the words "one thousand two hundred rupees" shall be substituted;
(c) the words "as reduced, in either case, by an amount equal to the income, if any, of the handicapped dependant in respect of the previous year :" shall be omitted;
(d) the proviso shall be omitted.