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"10. In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included -
(1) to (10CC) .. ... ... ... ...
(10D) any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy, other than
(a) any sum received under sub-section (3) of section 80DD or sub-section (3) of section 80DDA; or