Income-tax section 80D now covers notified health schemes for deduction eligibility effective April 1, 2014. The amendment to section 80D inserts that, in subsection (2)(a), a scheme other than the Central Government Health Scheme may be treated as qualifying where the Central Government notifies such other scheme, thereby expanding qualifying health schemes for deduction purposes with effect from the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
Income-tax section 80D now covers notified health schemes for deduction eligibility effective April 1, 2014.
The amendment to section 80D inserts that, in subsection (2)(a), a scheme other than the Central Government Health Scheme may be treated as qualifying where the Central Government notifies such other scheme, thereby expanding qualifying health schemes for deduction purposes with effect from the stated effective date.
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