SECTION 80D OF THE INCOME-TAX ACT, 1961 – HEALTH INSURANCE PREMIA – DEDUCTION IN RESPECT OF.- NOTIFIED HEALTH SERVICE SCHEME
NOTIFICATION NO. S.O. 107(E) [NO.6/2014 (F.NO.149/97/2013-TPL)], DATED 15-1-2014
In exercise of thy powers conferred by clause (a) of sub-section (2) of section 80D of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Contributory Health Service Scheme of the Department of Space for the purposes of the said clause for the assessment year 2014-15 and subsequent assessment years.