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<h1>Income-tax Act Section 36 Amended: Employer Deductions for Employee Health Insurance; Redefines Infrastructure Facilities Effective April 2007.</h1> Section 36 of the Income-tax Act is amended to modify specific clauses. Clause (ib) is replaced to allow deductions for premiums paid by employers for employee health insurance under approved schemes by designated insurance bodies, effective April 1, 2007. In clause (iiia), an explanation clause is omitted. Clause (viii) is revised to redefine 'infrastructure facility,' encompassing facilities defined under section 80-IA and certain undertakings under sections 80-IA and 80-IB, effective April 1, 2007. These changes are part of the Finance Act, 2006, concerning direct taxes.