Deduction in respect of health insurance premia

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..... ce, an insurance on the health of any specified person. (2) The amount of deduction under sub-section (1) shall not exceed in the aggregate - (a) twenty thousand rupees, if the amount is paid in respect of a specified person, who is a senior citizen; and (b) fifteen thousand rupees, in any other case. (3) A person, being an individual, shall be allowed a further deduction in respect of any sum act .....

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