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[Cites 0, Cited by 0] [Section 68(1)] [Section 68] [Entire Act]

Union of India - Subsection

Section 68(1)(e) in Income Tax Rules, 1962

(e)to pay premia on policies of insurance on the life of the employee or of his wife provided that the policy is assigned to the trustees of the Fund or at their discretion deposited with them and that the receipts granted by the insurance company for the premia are from time to time handed over to the trustees for inspection by the Assessing Officer;