Insertion of new sections 99A and 99B

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....of the Income-tax Act, before section 100, the following sections shall be inserted, namely:- "99A. Rebate on life insurance premia, annuities and contributions to provident funds, etc.- ....

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....at the average rate of super-tax on such sum. 99B. Rebate of super-tax in certain cases.- Where under the provisions of section 87A, an individual, being a resident, who is not a cit....