Medical insurance health premium reimbursement and sec 80d

The amount of reimbursement (part or full) made by an employer, of a medical health insurance policy premium paid by cheque by an employee, is said to be tax exempt in the hands of the employee, vide Sec 17(2), Proviso, of the Income-Tax Act.

The question arises whether the employee who receives such reimbursement from the employer, is entitled to claim the entire amount of the premium paid (subject to applicable limits) in his Income-Tax Return under Section 80D, or should restrict the amount of deduction to the net amount of premium - i.e., the actual premium paid less the amount reimbursed by the employer.

Example: Employee pays medical health insurance premium for self - Rs. 20,000/-.

Employer reimburses an amount of Rs 8,000/- against this premium paid.

How much should be allowed to be claimed u/s 80D - Rs 20,000/- or Rs 20,000/- less Rs 8,000/- = Rs 12,000/-?

 

Replies (1)
12000

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
14 August 2026
Article Assistant CA Articleship

Eshwar & Co Chartered Accountants - Nungambakkam

Chennai

CA Inter

View Details
Company
ARTICLESHIP 14 August 2026
Article Assistant

N J Suresh & Associates

Bengaluru

CA Inter

View Details
Company
ARTICLESHIP 29 August 2026
Article Assistant

RRPM & ASSOCIATES LLP

Chennai

CA Inter

View Details
Company
Featured 19 August 2026
Chartered Accountant

apricus india

Pune

CA

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Article Assistant

SGNG & Associates

New Delhi

CA Inter

View Details
Company
13 August 2026
Chartered Accountant (FP&A)

Client of Trellis Consulting

Gurgaon

CA

View Details