Deduction under section 80D: Contributory Health Service Scheme of Department of Space notified for tax deduction eligibility. The Central Government has notified the Contributory Health Service Scheme of the Department of Space for the purposes of clause (a) of sub section (2) of section 80D of the Income tax Act, 1961, such notification applying for the assessment year 2014 15 and subsequent assessment years so that contributions to the named scheme qualify for deduction under that provision.