My sister was BSNL Employee retired in Feb- 2018 has paid one time contribution of Rs.78000/- to became member of Central Govt Health insurance Scheme in Financial year 20-21 .BSNL has refund this amount Rs 78000/- in Financial year 21-22 said amount reflected in Tax Payer information Sheet under head salary
My question is Refund of one time contribution made to became member of CGHS is Considered as income ?
CAclubindia
