Rebate of super-tax for taxpayers matching income-tax deductions for life insurance, annuities and provident fund contributions. Two inserted provisions grant a rebate of super-tax where an assessee is entitled to an income-tax deduction for specified sums: one provision covers deductions for life insurance premia, annuities and provident fund contributions and allows a deduction from super-tax equal to the super-tax at the average rate on that sum, subject to the same limiting condition; the other provision applies the same super-tax rebate to resident non-citizen individuals entitled to the analogous income-tax deduction.