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This is only a renumbering — Section 80DDB of ITA 1961 is now Section 128 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.
Section 80DDB: Deduction for medical treatment of specified diseases — Rs. 40,000 (Rs. 1 lakh for senior citizens).
Section 128: Deduction in respect of medical treatment. Same limits.
Renumbered from 80DDB to 128. No change.
Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.