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    <title>Allowability of relief under section 80C of contributions to Army Group Insurance Scheme Fund.</title>
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    <description>Contributions by Air Force and Navy personnel to their respective group insurance schemes are treated as insurance premia and qualify for deduction, subject to the statutory restrictions and aggregate limits applicable to such insurance premia under the income-tax deduction framework.</description>
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      <description>Contributions by Air Force and Navy personnel to their respective group insurance schemes are treated as insurance premia and qualify for deduction, subject to the statutory restrictions and aggregate limits applicable to such insurance premia under the income-tax deduction framework.</description>
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