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CHAPTER V
ALLOWANCES AND RELIEFS
39. Allowance for life insurance
.
40. Allowance for contributions to Provident Funds, etc.
41. Allowance for investment in Defence Savings and NIT Certificates, etc.
42. Allowance for purchase of books
.
43. Exemption for investments in the share-capital of approved investment, holding and industrial companies
.
44. Retirement annuity contracts and trust schemes
.
44A. Retirement annuity contract for professionals
.
45. Limitation as to relief
.
46. Contribution to benevolent fund and group insurance
.
47. Allowance for donations for charitable purposes
.
48. Exemption from tax of newly established industrial undertakings
.
49. Allowances to be treated as deductions from income
.
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