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of <h1>General Insurance Business Defined: Fire, Marine, Miscellaneous Included; Capital Redemption, Annuity Certain Excluded per 1972 Act</h1> The General Insurance Business (Nationalisation) Act, 1972 defines 'general insurance business' as including fire, marine, or miscellaneous insurance, whether conducted individually or in combination. It explicitly excludes capital redemption and annuity certain businesses from this definition. This provision is referenced in the Income-tax Act, 1961, indicating its relevance to taxation matters concerning general insurance activities.
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