Deduction u/s 80E - deduction in respect of payment for securing retirement annuities and refund of annuity deposit

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..... e-tax Act, 1961, the deduction in respect of payment for securing retirement annuities shall not be allowed in the case of any individual whose gross total income includes income which is chargeable under the head "interest on securities" or "income from house property" or " Capital Gains" or any income chargeable under the head "income from other sources" in so far as it is not immediately derive .....

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