https://www.taxtmi.com/manuals?id=895 Deduction is available to an individual or HUF for specified investments and payments made during the tax year, subject to the annual ceiling of Rs. 1,50,000. Eligible items include life insurance premium, deferred annuity, provident fund contributions, notified savings schemes, ULIPs, mutual fund units, housing-related deposits, tuition fees, five-year bank and post office deposits, senior citizen savings deposits, National Pension Scheme contributions, and approved equity-linked instruments. The deduction is withdrawn where specified minimum lock-in or continuation conditions are breached, and the amount earlier allowed may be treated as income in the year of withdrawal, lapse, transfer, or early termination. en-us Wed, 12 Aug 2015 18:16:00 +0530 Tue, 30 Jun 2026 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=895 Deduction is available to an individual or HUF for specified investments and payments made during the tax year, subject to the annual ceiling of Rs. 1,50,000. Eligible items include life insurance premium, deferred annuity, provident fund contributions, notified savings schemes, ULIPs, mutual fund units, housing-related deposits, tuition fees, five-year bank and post office deposits, senior citizen savings deposits, National Pension Scheme contributions, and approved equity-linked instruments. The deduction is withdrawn where specified minimum lock-in or continuation conditions are breached, and the amount earlier allowed may be treated as income in the year of withdrawal, lapse, transfer, or early termination. Manuals Income Tax Wed, 12 Aug 2015 18:16:00 +0530 https://www.taxtmi.com/manuals?id=895