Amendment of section 80D

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..... of April, 2014. - Clause 12 of the Bill seeks to amend section 80D of the Incometax Act relating to deduction in respect of health insurance premia. The existing provisions of clause (a) of sub-section (2) of section 80D provide that the whole of the amount paid in the previous year out of the income of the assessee, being an individual, to effect or to keep in force an insurance on his health or .....

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