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        Case ID :
        Income Tax

        Part contribution ?

        13 August, 2015

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        Chapter No. 10 - Deduction u/s 80D

        Assessee can partly contribute the premium amount but amount should be paid directly to insurance company and paid through mode other than by cash.

        Ex: If cost of insurance on the health of the parents is 30,000/-, out of which 17,000/- is paid (by any non-cash mode) by the son and 13,000/- by the father (who is a senior citizen), out of their respective taxable income, the son will get a deduction of 17,000 and the father will get a deduction of 13,000.

        Deduction under section 80D: contributors who pay health insurance premiums non cash may claim proportional deductions Contributors who partly pay health insurance premiums may each claim a deduction equal to the amount they actually paid, provided each share is paid directly to the insurer and by a mode other than cash; in such cases each payer may claim the deduction against their respective taxable income.
                        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: contributors who pay health insurance premiums non cash may claim proportional deductions

                              Contributors who partly pay health insurance premiums may each claim a deduction equal to the amount they actually paid, provided each share is paid directly to the insurer and by a mode other than cash; in such cases each payer may claim the deduction against their respective taxable income.


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