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of <h1>Finance Bill 2010 amends Section 80D: Deduct contributions to Central Govt Health Scheme alongside insurance premiums, non-cash only.</h1> Clause 25 of the Finance Bill, 2010 proposes an amendment to section 80D of the Income-tax Act. This amendment allows for deductions on contributions made to the Central Government Health Scheme, in addition to health insurance premiums for the taxpayer or their family. The deductible amount remains capped at fifteen thousand rupees and must be paid by any mode other than cash. The amendment is effective from April 1, 2011, applicable for the assessment year 2011-2012 and onwards.
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