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

Union of India - Subsection

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

(f)"cash value insurance contract" means an insurance contract (other than an indemnity reinsurance contract between two insurance companies) that has a cash value and in case of a U.S. reportable account such value is greater than an amount equivalent to fifty thousand U.S. dollars.