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Nirankar Sharma (Group B Surveyor)     12 February 2019

Income CLUBBING

Mr. �A� invested Rs.100000/- in SCSS'2004 Joint account through the saving account of & with the First name of his House Wife Spouse. In view of Clubbing Rule 64(1)(iv) Interest earned on this account has to be clubbed with the Income of Mr. �A�. In this case who is entitled to claim Deduction for the invested amount under 80C ?


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