Deductions for savings

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..... l or a Hindu undivided family, shall be allowed a deduction in respect of the aggregate of the sums referred to in sub-section (2) as does not exceed three hundred thousand rupees. (2) The sums referr .....

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..... d to, or deposited, in any account maintained with the permitted savings intermediary if the sum represents the roll over of any amount received, or withdrawn, from one account with the permitted savi .....

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