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Amendment of Section 80-C
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....onsisting only of husband and wife governed by the system of community of property in force in the Union territories of Dadra and Nagar Haveli and Goa, Daman and Diu - (i) any sums paid in the previous year by the assessee out of its income chargeable to tax - (1) to effect or to keep in force an insurance on the life of any member of such association or body or on the life of any child of any....