Tax deduction for health contributions: inclusion of Central Government Health Scheme payments as qualifying deductions under existing rules. The amendment expressly includes contributions to the Central Government Health Scheme within the deductible category alongside payments made for the taxpayer's family, expanding the scope of the income-tax deduction for medical-related payments under the existing deduction clause and taking effect from the amendment's implementation date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction for health contributions: inclusion of Central Government Health Scheme payments as qualifying deductions under existing rules.
The amendment expressly includes contributions to the Central Government Health Scheme within the deductible category alongside payments made for the taxpayer's family, expanding the scope of the income-tax deduction for medical-related payments under the existing deduction clause and taking effect from the amendment's implementation date.
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