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        Clause 71 - Deduction for health insurance.

        Direct Taxes Code, 2010
        Chapter IV
        TAX INCENTIVES

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        Deduction for health insurance: permits individuals and HUFs to deduct premiums for approved health insurance and CGHS. A deduction for health insurance allows an individual or a Hindu undivided family to deduct sums paid in the year to effect or maintain health insurance for specified persons, and permits individuals to deduct contributions to the Central Government Health Scheme. Eligible persons include the insured, spouse, dependent children and parents, and HUF members. The deduction applies only where the health insurance scheme is framed by an insurer approved by the insurance regulator.
                          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.

                                Deduction for health insurance: permits individuals and HUFs to deduct premiums for approved health insurance and CGHS.

                                A deduction for health insurance allows an individual or a Hindu undivided family to deduct sums paid in the year to effect or maintain health insurance for specified persons, and permits individuals to deduct contributions to the Central Government Health Scheme. Eligible persons include the insured, spouse, dependent children and parents, and HUF members. The deduction applies only where the health insurance scheme is framed by an insurer approved by the insurance regulator.


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