Income tax 80D deduction

Others 357 views 2 replies
under section 80D (2) (a) a deduction of Rs. 25, 000 is available for self and family in respect of amount paid for insurance or Central Govt Health Scheme.
However under sub section 4A it is stated that if the amount paid for insurance is for a period of more than a year then the amount available for deduction is a fraction relating to one year.

In this sub section 4A nothing had been mentioned about amt paid to Central Govt Health Scheme.

Now,is it proper to avail in one year the entire amt paid to CGHS for five year.
Replies (2)

No. It automatically corresponds to the amount paid in the year.... be it to CGHS.

Do you mean only proportionate amount for every year should be availed for CGHS also


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