Central Government notifies the Contributory Health Service Scheme of the Department of Atomic Energy for the purposes of the clause clause (a) of sub-section (2) of section 80D of the IT Act 1961 for the assessment year 2018-2019 - 9/2018 - Income Tax
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Deduction under section 80D: notification recognises Contributory Health Service Scheme for tax deduction from the stated assessment year onwards. The notification recognises the Contributory Health Service Scheme as qualifying for the deduction under section 80D of the Income tax Act, exercising the Central Government's power under clause (a) of sub section (2) to notify employer sponsored health schemes; the recognition applies for the assessment year 2018 2019 and subsequent years.
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.
Deduction under section 80D: notification recognises Contributory Health Service Scheme for tax deduction from the stated assessment year onwards.
The notification recognises the Contributory Health Service Scheme as qualifying for the deduction under section 80D of the Income tax Act, exercising the Central Government's power under clause (a) of sub section (2) to notify employer sponsored health schemes; the recognition applies for the assessment year 2018 2019 and subsequent years.
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