Income tax 80D deduction

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

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Article Assistant

SGNG & Associates

New Delhi

CA Inter

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details