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🚀 New: Section-Wise Filter ✕

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          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.

          <h1>Health insurance deduction: limits for premiums and medical expenses, higher allowance for senior citizens and preventive check-ups.</h1> Individuals and Hindu undivided families may deduct specified sums for health insurance premiums and certain medical expenditures, including preventive health check-ups, subject to different ceilings and higher allowances where the insured is a senior citizen; lump-sum premium payments are apportioned over relevant years, qualifying payments must follow prescribed modes, and insurance must be under approved schemes or insurers.

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