Deduction restriction for Unit-linked Insurance Plan contributions applies where participation ends before mandated period, triggering recapture.

The amendment admits contributions to the Unit-linked Insurance Plan as deductible under Section 80C, including contributions by individual members of associations. It adds a rule that if participation is terminated or not revived before contributions have been paid for five years, the deduction for the year of termination is disallowed and deductions previously claimed in earlier years are deemed income of the year of termination and taxable accordingly.

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