Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Health insurance deduction: limits for premiums and medical expenses, higher allowance for senior citizens and preventive check-ups. 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.
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.
Health insurance deduction: limits for premiums and medical expenses, higher allowance for senior citizens and preventive check-ups.
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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