Amendment of section 98.

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....after serial number 5 and the entries relating thereto, the following shall be inserted, namely:-- "5A. Sale or surrender or redemption of a unit of an equity oriented fund to an insurance company, ....

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....e rate for 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 ....