Section 30(c)

(c) the amount of any premium paid in respect of insurance against risk of damage or destruction of the premises. 2[Explanation .-For the removal of doubts, it is hereby declared that the amount paid on account of the cost of repairs referred to in sub -clause ( i), and the amount paid on account of current repairs referred to in sub -clause ( ii), of clause (a), shall not include any expenditure in the nature of capital expenditure.]