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Tax on profits and gains of Life Insurance business - Section 115B
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....Life Insurance business - Section 115B * Where the total income of an assessee includes any profits and gains from life insurance business, then the income-tax payable shall be @12.5% of profits and....
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....income-tax computed above in such social security fund as the Central Government may notify in the Official Gazette. where the assessee makes during the said previous any deposit of an amount of not ....