Amendment of Section 80-C

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..... consisting only of husband and wife governed by the system of community of property in force in the Union territories of Dadra and Nagar Haveli and Goa, Daman and Diu - (i) any sums paid in the previous year by the assessee out of its income chargeable to tax - (1) to effect or to keep in force an insurance on the life of any member of such association or body or on the life of any child of an .....

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..... ds, brackets and letters "clauses (a) and (b)", the words, brackets and letter "clauses (a), (b) and (g)" shall be substituted with effect from the 1st day of April, 1971; (c) in sub-section (4), after clause (iii), the following clause shall be inserted with effect from the 1st day of April, 1971, namely : "(iv) in the case of an association of persons or a body of in .....

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