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Tax Planning
Tax planning refers to the strategic use of deductions, exemptions, and careful planning of income, expenses, allowances, and rebates to reduce tax liability within a financial year. Common deductions include investments under Section 80C, such as the Public Provident Fund (PPF) and National Pension Scheme (NPS). Similarly, the Income Tax Act provides exemptions for specific allowances like House Rent Allowance (HRA) and Leave Travel Allowance (LTA)