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Who can avail the tax rebate under Section 80-C of chapter VI-A?

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Who can avail the tax rebate under Section 80-C of chapter VI-A?

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The rebate is available only to individuals and Hindu Undivided Family (HUF’s). Non Resident Indians (NRI’s) can also avail of the rebate under section 80-C read with the Special Provisions of chapter XII-A of the Income Tax Act, 1961.

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