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[Cites 0, Cited by 0] [Section 114F(3)] [Section 114F] [Entire Act]

Union of India - Subsection

Section 114F(3)(d) in Income Tax Rules, 1962

(d)"specified insurance company" means any entity that is an insurance company (or the holding company of an insurance company) that issues, or is obligated to make payments with respect to, a Cash Value Insurance Contract or an Annuity Contract;