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    <title>DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC.</title>
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    <description>Deductions are allowed for specified payments including life insurance premiums, provident and pension fund contributions, unit linked plans, approved mutual fund subscriptions, notified deposit and bond schemes, tuition fees for two children, and amounts for purchase or construction of residential house property, subject to scheme recognition, payee relationship and specified limits; disallowance and taxation follow prescribed conditions on termination, early withdrawal, transfer or sale, with defined exclusions and interpretive definitions determining scope.</description>
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    <pubDate>Fri, 14 Feb 2025 15:45:55 +0530</pubDate>
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      <description>Deductions are allowed for specified payments including life insurance premiums, provident and pension fund contributions, unit linked plans, approved mutual fund subscriptions, notified deposit and bond schemes, tuition fees for two children, and amounts for purchase or construction of residential house property, subject to scheme recognition, payee relationship and specified limits; disallowance and taxation follow prescribed conditions on termination, early withdrawal, transfer or sale, with defined exclusions and interpretive definitions determining scope.</description>
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