Supreme Court of India
Ravi Agrawal v. Union of India & Another
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From the headnote
Issue for Consideration Matter pertains to the issue that if the amendment to s.80DD of the Income Tax Act, 1961 can be given retrospective effect. Headnotes† Income Tax Act, 1961 – s.80DD (as amended) – Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability – As per amendment to s.80DD, on attaining the age of 60 years or more by an individual subscriber or a member of an HUF, the payment or deposit to the scheme envisaged u/s.80DD can be discontinued and the monetary benefit which would have accumulated can be made use of – Amendment,
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