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of <h1>Tax Code Update: Section 280B Amended to Clarify Annuity Payment and Commuted Value Taxation Rules</h1> The amendment modifies section 280B of the Income-tax Act by adjusting clause (1). Specifically, it removes the word 'and' from sub-clause (b)(iv), inserts 'and' at the end of sub-clause (b)(v), and adds a new sub-clause (vi) addressing annuity payments or commuted value under section 280D. These technical changes refine the statutory language related to taxation provisions.
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