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[Cites 0, Cited by 0] [Section 114F(1)] [Section 114F] [Entire Act]

Union of India - Subsection

Section 114F(1)(e) in Income Tax Rules, 1962

(e)"annuity contract" means a contract under which the issuer agrees to make payments for a period of time determined in whole or in part by reference to the life expectancy of one or more individuals;