Amendment of section 80CCA

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..... effect from the 1st day of April, 1993, - (a) in sub-section (1), after the proviso, the following proviso shall be inserted, namely :- "Provided further that no deduction under this sub-sec .....

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..... the terms of the annuity plan of the Life Insurance Corporation where the assessee elects to surrender before the 1st day of October, 1992, the said annuity plan in respect of which he had paid any am .....

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