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12. Where the person concerned is making and, throughout such period as the assessment officer may consider to be adequate, has regularly made bona fide payments for the maintenance of–
(a)a spouse who is living apart;
(b)a former spouse;
(c)a child; or
(d)a relative;
who is not a member of the household of the person concerned, there shall be a deduction at the rate of such payments or at such rate (not exceeding the rate of such payments) as in all the circumstances is reasonable.
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