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    <title>INPUT TAX CREDIT ON MEDICAL INSURANCE</title>
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    <description>Input tax credit for medical insurance is permitted only where employer-provided health or medical insurance is obligatory under law; emergency directions issued in mid-April 2020 made employer medical insurance mandatory until those directions were rescinded in mid-May 2020, and emergency-management measures have an overriding legal effect, so premiums for employer policies procured during that mandatory period would qualify for input tax credit, whereas premiums for individual family-member policies or for coverage outside the mandatory period would not.</description>
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      <description>Input tax credit for medical insurance is permitted only where employer-provided health or medical insurance is obligatory under law; emergency directions issued in mid-April 2020 made employer medical insurance mandatory until those directions were rescinded in mid-May 2020, and emergency-management measures have an overriding legal effect, so premiums for employer policies procured during that mandatory period would qualify for input tax credit, whereas premiums for individual family-member policies or for coverage outside the mandatory period would not.</description>
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      <pubDate>Fri, 29 May 2020 10:53:54 +0530</pubDate>
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