Rule 8AD: Calculation of Capital Gains on Unit-Linked Insurance Policies u/s 45(1B) of Income-Tax Act.

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....Computation of capital gains for the purposes of sub-section (1B) of section 45 - Rule 8AD of the Income-tax Rules, 1962 - Receipt of any amount under a specified unit linked insurance policy, including the amount allocated by way of bonus on such policy....