Tax relief for insurance contributions under section 80C applies to Central Government Employees' Insurance Scheme contributions subject to limits. Contributions by Central Government servants to the Central Government Employees' Insurance Scheme qualify for relief under section 80C, subject to the qualifying amounts prescribed in section 80C(4). The scheme covers regular Central Government employees (excluding railway servants and those on Defence Services Estimates) and provides an insurance cover, with monthly contributions eligible for deduction only within the statutory limits.
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Provisions expressly mentioned in the judgment/order text.
Tax relief for insurance contributions under section 80C applies to Central Government Employees' Insurance Scheme contributions subject to limits.
Contributions by Central Government servants to the Central Government Employees' Insurance Scheme qualify for relief under section 80C, subject to the qualifying amounts prescribed in section 80C(4). The scheme covers regular Central Government employees (excluding railway servants and those on Defence Services Estimates) and provides an insurance cover, with monthly contributions eligible for deduction only within the statutory limits.
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