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    <title>Pension Fund Losses Excluded from Actuarial Surplus Calculation in Insurance Business per Section 44, Income-tax Act.</title>
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    <description>Even after insertion of section 10(23AAB), the loss incurred from the pension fund like Jeevan Suraksha Fund had to be excluded while determining the actuarial valuation surplus from the insurance business under section 44 of the Income-tax Act, 1961 - AT</description>
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