Amendment of section 45.

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..... tax Act relating to capital gains. Sub-section (1B) of the said section, inter alia, provides that where any person receives at any time during any previous year any amount under a unit linked insurance policy, to which exemption under clause (10D) of section 10 does not apply on account of the applicability of the fourth and fifth provisos thereof, including the amount allocated by way of bonus .....

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