Health insurance deduction expanded to include Central Government Health Scheme contributions within existing deduction limits. The amendment expressly includes contributions to the Central Government Health Scheme within the existing deduction for health insurance premia paid by an individual, treating such contributions as eligible for deduction subject to the same aggregate limit and non-cash payment condition.
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Provisions expressly mentioned in the judgment/order text.
Health insurance deduction expanded to include Central Government Health Scheme contributions within existing deduction limits.
The amendment expressly includes contributions to the Central Government Health Scheme within the existing deduction for health insurance premia paid by an individual, treating such contributions as eligible for deduction subject to the same aggregate limit and non-cash payment condition.
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