Budget 2018,,New amendment in DT,,salary deduction ₹40000

Dilsha (Student ) (41 Points)

04 February 2018  
hi all,
recently presented budget 2018 has proposed to allow ₹40000 as deduction from salary.. what does it actually means.?is this replace the deduction of ₹15000 for reimbursement of medical expense ..and plz give me a clear idea about this new deduction..