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What is the amount of deduction allowable u/s 80D to Nikhil fo | Apna Mentor CA Final

What is the amount of deduction allowable u/s 80D to Nikhil for the A.Y. 2021-22? (SEE THE PICTURE ABOVE)
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31%
Rs 63,000
31%
Rs 55,000
10%
Rs 67,000
28%
Rs 65,000