Medical insurance premium

This query is : Resolved

JAYAKUMAR.M.G

JAYAKUMAR.M.G (Querist)
Follow

09 February 2016 Dear Experts
Inrespect of a salaried employee, employer restricted deduction under 80 D ecluding service Tax.If there is enabling provision under Income Tax Rules for not allowing the service tax portion of medical insuarance premium?
Rgds

Ganeshbabu K

Ganeshbabu K (Expert)
Follow

09 February 2016 Yes,Deduction under section 80D can be only claimed on the amount paid as Medical Insurance Premium and not on the service tax levied thereon.

Message likes : 1 times

JAYAKUMAR.M.G

JAYAKUMAR.M.G (Querist)
Follow

09 February 2016 Thank you for the reply
can you please point out where the restriction is imposed, ie, Income Tax Act/ Rules