Deduction for contribution to Health Schemes similar to CGHS

The existing provisions of section 80D, inter alia, provide that the whole of the amount paid in the previous year out of the income chargeable to tax of the assessee, being an individual, to effect or to keep in force an insurance on his health or the health of the family or any contribution made towards the Central Government Health Scheme (CGHS) or any payment made on account of preventive health check-up of the assessee or his family, as does not exceed in the aggregate fifteen thousand rupees, is allowed to be deducted in computing the total income of the assessee.

It has been noticed that there are other health schemes of the Central and State Governments, which are similar to the CGHS but no deduction for such schemes is available to the subscribers of such schemes. In order to bring such schemes at par with the CGHS, it is proposed to amend section 80D, so as to allow the benefit of deduction under this section within the said limit, in respect of any payment or contribution made by the assessee to such other health scheme as may be notified by the Central Government.

This amendment will take effect from 1st April, 2014 and will, accordingly, apply in relation to the assessment year 2014-15 and subsequent assessment years.

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Category : Income Tax (28342)
Type : Articles (18220)
Tags : Budget (1957) Income Tax Deductions (437) Section 80D (62)

8 responses to “S. 80D Contribution to Health Schemes – CGHS benefit extended to other similar schemes”

  1. R Balasubramani says:

    I am a retiree GS and made one time payment of RS. 79000 to CGHS . Under which section of Income tax I am eligible for deduction

  2. Inderpal S Pundir says:

    am retiree GS and contributed rs 79000 towards CGHS for card whether tnhis amty exempted from income tax for the fy 2017-18

  3. Inderpal S Pundir says:

    I am a retiree govt servant and con tributed rs 79000 towards cghs wether this amty may b e exempted from income for the fy 2017-18

  4. Param Jeet Gaind says:

    I as Senior citizen contributed RS.39,000 to CGHS for lifetime medical facility for self,wife and dependent daughter for FY 2016-17. What is the tax rebate and under which section of it falls?

    Also I took Education Loan for my daughter and started paying interest to bank. Under which section the tax rebate on interest amount comes and Interest limit for FY 2016-17 if any.

    • Ajit Chaudhuri says:

      As a sr. citizen cotribution of Rs. 39,030/- for lifetime medical facility for self, wife & daughter in FY 2016-17 paid. What is tax rebate & under what section of I Tax it falls ? Kindly intimate.

      • SARLA says:

        Sir i am retiring in the month of November 2018. my query is that if just before say about 15 days before if i pay one time amount of Rs.60000/- to CGHS then can i get tax rebate. If yes under which section. Thanks. Regards

  5. Venkatesalu Naidu says:

    Please notify the latest information and oblige. with regards, D.V.Naidu

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