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    <title>Insertion of new section 80C</title>
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    <description>Insertion provides a deductible aggregate for individuals and HUFs for specified payments including life insurance premiums, deferred annuity contributions, provident and superannuation fund contributions, notified government securities and savings certificates, unit-linked insurance and mutual fund subscriptions, eligible equity or debenture subscriptions, specified pension and deposit schemes, tuition fees for full-time education, and housing-related instalments and loan repayments, subject to percentage limits on premiums, defined eligible persons, Central Government notifications, and recapture rules for early termination, transfers, or refunds.</description>
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      <title>Insertion of new section 80C</title>
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      <description>Insertion provides a deductible aggregate for individuals and HUFs for specified payments including life insurance premiums, deferred annuity contributions, provident and superannuation fund contributions, notified government securities and savings certificates, unit-linked insurance and mutual fund subscriptions, eligible equity or debenture subscriptions, specified pension and deposit schemes, tuition fees for full-time education, and housing-related instalments and loan repayments, subject to percentage limits on premiums, defined eligible persons, Central Government notifications, and recapture rules for early termination, transfers, or refunds.</description>
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