Section 5A(2)(a) in Karnataka Agricultural Income-Tax Act, 1957

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State of Karnataka - Subsection

Section 5A(2)(a) in Karnataka Agricultural Income-Tax Act, 1957

(a)where the assessee is an individual, any sum paid in the previous year by the assessee out of his agricultural income chargeable to tax, -

(i)to effect or to keep in force an insurance on the life of the assessee or on the life of the wife or husband or any child of the assessee; or

(ii)to effect or to keep in force a contract for a deferred annuity on the life of the assessee or on the life of the wife or husband or any child of the assessee; or

(iii)as a contribution to any provident fund to which the Provident Fund Act, 1925 (Central Act 19 of 1925) applies; or

(iv)as a contribution for participation in the Unit Linked Insurance Plan 1971 made under section 19 (1) (cc) of the Unit Trust of India Act, 1963 (Central Act 52 of 1963); or 25

(v)any sum deposited in a ten year account or fifteen year account under the Post Office Savings Bank (Cumulative Time Deposits) Rules, 1959, as amended from time to time; or

(vi)[ as a subscription to the National Savings Certificate (VI Issue), the National Savings Certificate (VII Issue) and the National Savings Certificate (VIII Issue).]

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State of Karnataka - Subsection

Section 5A(2)(a) in Karnataka Agricultural Income-Tax Act, 1957