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(vi) any sum received under a Keyman insurance policy including the sum allocated by way of bonus on such policy.

Explanation.For the purposes of this clause, the expression "Keyman insurance policy" shall have the meaning assigned to it in clause (10D) of Section 10;

(vii) any sum, whether received or receivable, in cash or kind, on account of any capital asset (other than land or goodwill or financial instrument) being demolished, destroyed, discarded or transferred, if the whole of the expenditure on such capital asset has been allowed as a deduction under Section 35AD.