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    <title>Income-tax (Tenth Amendment) Rules, 2003</title>
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    <description>Rule 67(2) is substituted to require recognized provident, approved superannuation and approved gratuity funds to allocate investible moneys across specified categories: minimum 25% in Central Government securities or SEBI approved dedicated mutual funds; 15% in State Government securities or equivalent mutual funds and permissible government guaranteed negotiable securities; 30% in bonds/securities of public financial institutions, public sector companies or public sector banks and short duration TDRs; and 30% in any of the foregoing as trustee decided, subject to provisos on maturity proceeds, limited investment in rated non public sector bonds, downgrade exit and deeming of certain interim investments.</description>
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