Increase in quantum of deduction under section 80DD and scope of coverage of section 80E

The proposed increase in deduction under section 80DD, in respect of maintenance, including medical treatment of a dependent with severe disability, from Rs.75,000 to Rs.1,00,000 and expansion of scope of section 80E to cover all fields of study after Class XII or its equivalent, including vocational study, for the purpose of interest deduction in respect of loan taken for pursuing such courses, are the plus features on the personal taxation front.