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of <h1>Tax Deduction Available for Health Insurance Payments by Individuals and HUFs Under Approved Schemes, Including CGHS Contributions.</h1> A deduction is allowed for individuals or Hindu undivided families for sums paid during the financial year to maintain health insurance for specified persons. For individuals, this includes contributions to the Central Government Health Scheme. The covered persons include the individual, their spouse, dependent children, or parents, and for Hindu undivided families, any family member. The health insurance must be under a scheme approved by the Insurance Regulatory and Development Authority.
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