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Amendment of section 97.

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Full Text of the Document

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....l Fund; or (ba) sale or surrender or redemption of a unit of an equity oriented fund to an insurance company, on maturity or partial withdrawal, with respect to unit linked insurance policy issued by such insurance company on or after the 1st day of February, 2021;"; (ii) after clause (13), the following clause shall be inserted, namely:-- '(13A) "unit linked insurance policy" shall have the ....

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