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

Union of India - Subsection

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

(d)"insurance contract" means a contract (other than an annuity contract) under which the issuer agrees to pay an amount upon the occurrence of a specified contingency involving mortality, morbidity, accident, liability, or property risk;