Amendment of Section 80d
In section 80D of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2008 --
(a) for the words "paid by him by cheque", the words "paid by him by any mode of payment other than cash" shall be substituted;
(b) in clause (i), for the word "ten", the word "fifteen" shall be substituted;
(c) in clause (ii), for the word "ten", the word "fifteen" shall be substituted;
(d) in the proviso,--
(i) for the word "ten", the word "fifteen" shall be substituted;
(ii) for the word "fifteen", the word "twenty" shall be substituted;