Deductions for savings
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....ndividual or a Hindu undivided family, shall be allowed a deduction in respect of the aggregate of the sums referred to in sub-section (2) as does not exceed three hundred thousand rupees. (2) The ....
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....clude any sum paid to, or deposited, in any account maintained with the permitted savings intermediary if the sum represents the roll over of any amount received, or withdrawn, from one account with t....


TaxTMI