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10BBD Statement of eligible investment received - Income Tax

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1. Section 10(23D) to 10(50) - Incomes not included in total income [Clause (23D) to Clause (50)] - Income-tax Act, 1961
2. Rule 2DCA - Computation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act - Income-tax Rules, 1962