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    <title>Deductions for savings</title>
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    <description>A deduction is allowed to an individual or Hindu undivided family for aggregate sums paid to, or deposited in, accounts with a permitted savings intermediary, within the statutory ceiling; this includes sums paid for or on behalf of the assessee but excludes rollovers between accounts. Payments must comply with a scheme prescribed by the Central Government.</description>
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      <description>A deduction is allowed to an individual or Hindu undivided family for aggregate sums paid to, or deposited in, accounts with a permitted savings intermediary, within the statutory ceiling; this includes sums paid for or on behalf of the assessee but excludes rollovers between accounts. Payments must comply with a scheme prescribed by the Central Government.</description>
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