NISM 10B Investment Adviser Level 2 Notes
Page 59 Of 180
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Exemptions: Certain incomes like HRA or agricultural income are tax-free.
Section 80C: Deduction up to Rs. 1.5 lakh for investments like EPF, PPF.
Section 80D: Deduction for health insurance premiums.
HRA Exemption: Based on rent paid, salary, and city of residence.
Standard Deduction: Rs. 50,000 for salaried individuals in old regime.
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