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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>Deduction is available for life insurance premia, deferred annuity payments, provident fund and pension contributions, specified savings instruments, tuition fees, housing-related payments, term deposits, and approved equity-linked investments, subject to scheme-specific conditions and limits. The Schedule also provides clawback rules where policies, plans, housing investments, or approved share subscriptions are discontinued, transferred, or otherwise breached within the prescribed holding periods, and taxes early withdrawals or receipts from certain savings and pension schemes as deemed income. Definitions are supplied for key terms used throughout the Schedule.</description>
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    <pubDate>Thu, 14 Aug 2025 13:24:11 +0530</pubDate>
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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>Deduction is available for life insurance premia, deferred annuity payments, provident fund and pension contributions, specified savings instruments, tuition fees, housing-related payments, term deposits, and approved equity-linked investments, subject to scheme-specific conditions and limits. The Schedule also provides clawback rules where policies, plans, housing investments, or approved share subscriptions are discontinued, transferred, or otherwise breached within the prescribed holding periods, and taxes early withdrawals or receipts from certain savings and pension schemes as deemed income. Definitions are supplied for key terms used throughout the Schedule.</description>
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      <pubDate>Thu, 14 Aug 2025 13:24:11 +0530</pubDate>
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