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        Case ID :
        Income Tax

        Special Frontier Force Group Insurance Scheme-Allowability of relief under section 80C(2)(a)(i) of the Income-tax Act, 1961

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        Insurance premium deduction applies to group insurance contributions, subject to the statutory qualifying condition for relief. Employee contributions to the Special Frontier Force Group Insurance Scheme are to be treated as insurance premiums and qualify for relief under the insurance-premium deduction provision, subject to the statutory qualifying condition restricting relief for such premiums.
                          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.

                                Insurance premium deduction applies to group insurance contributions, subject to the statutory qualifying condition for relief.

                                Employee contributions to the Special Frontier Force Group Insurance Scheme are to be treated as insurance premiums and qualify for relief under the insurance-premium deduction provision, subject to the statutory qualifying condition restricting relief for such premiums.


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