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    <title>Substitution of New Section for Section 80D - Deduction in respect of health insurance premia.</title>
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    <description>Deduction for health insurance premia allows individuals and Hindu undivided families to deduct, where payment is made other than by cash, the aggregate amounts paid for health insurance for the assessee and family, for parents, or for any HUF member subject to statutory ceilings; higher ceilings apply where the insured is a senior citizen, and the insurance must be under a scheme approved by the General Insurance Corporation or an insurer approved by the Insurance Regulatory and Development Authority.</description>
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      <description>Deduction for health insurance premia allows individuals and Hindu undivided families to deduct, where payment is made other than by cash, the aggregate amounts paid for health insurance for the assessee and family, for parents, or for any HUF member subject to statutory ceilings; higher ceilings apply where the insured is a senior citizen, and the insurance must be under a scheme approved by the General Insurance Corporation or an insurer approved by the Insurance Regulatory and Development Authority.</description>
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      <pubDate>Fri, 29 Feb 2008 20:06:21 +0530</pubDate>
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