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    <title>Estimate of annuity deposit for the assessment year 1964-65 [Omitted]</title>
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    <description>Rule 48C of the Income-tax Rules, 1962 prescribed a procedural mechanism for the estimation of annuity deposits for assessment purposes; the provision was later removed by subsequent amending rules, reflecting a legislative change in the regulatory treatment of annuity deposit estimation and evidencing prior amendment history.</description>
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      <description>Rule 48C of the Income-tax Rules, 1962 prescribed a procedural mechanism for the estimation of annuity deposits for assessment purposes; the provision was later removed by subsequent amending rules, reflecting a legislative change in the regulatory treatment of annuity deposit estimation and evidencing prior amendment history.</description>
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