Health insurance deduction expanded to include notified government health schemes, extending section 80D coverage and eligibility. Amendment to section 80D adds that, in sub-section (2) clause (a), contributions to the Central Government Health Scheme or to any other scheme notified by the Central Government shall qualify for deduction within the existing aggregate limit for health insurance premia and preventive health check-up payments.
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Provisions expressly mentioned in the judgment/order text.
Health insurance deduction expanded to include notified government health schemes, extending section 80D coverage and eligibility.
Amendment to section 80D adds that, in sub-section (2) clause (a), contributions to the Central Government Health Scheme or to any other scheme notified by the Central Government shall qualify for deduction within the existing aggregate limit for health insurance premia and preventive health check-up payments.
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