Amendment of section 112A.

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....tax Act, in the Explanation, in clause (a),- (i) in the opening portion, after the word and figures "section 10", the words, brackets, figures and letter "or under a scheme of an insurance co....

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....ance policies to which exemption under clause (10D) of section 10 does not apply on account of the applicability of the fourth and fifth provisos thereof, the minimum requirement of ninety per cent. o....