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    <title>Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc.</title>
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    <description>An individual or a Hindu undivided family is entitled to a deduction for amounts paid or deposited in the tax year in respect of life insurance premia, deferred annuity and contributions to provident funds as enumerated in Schedule XV, equal to the aggregate of those sums but not exceeding one lakh fifty thousand rupees and subject to the conditions specified in Schedule XV while computing total income.</description>
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      <description>An individual or a Hindu undivided family is entitled to a deduction for amounts paid or deposited in the tax year in respect of life insurance premia, deferred annuity and contributions to provident funds as enumerated in Schedule XV, equal to the aggregate of those sums but not exceeding one lakh fifty thousand rupees and subject to the conditions specified in Schedule XV while computing total income.</description>
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