Section 17(2)(c) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 17(2)] [Section 17] [Entire Act]

Union of India - Subsection

Section 17(2)(c) in The Income Tax Act, 2025

(c)any portion of the premium paid by an employer in relation to an employee, to effect or to keep in force an insurance on the health of such employee under any scheme approved, for the purposes of section 30(c), by the––

(i)Central Government; or

(ii)Insurance Regulatory and Development Authority established under section 3(1) of the Insurance Regulatory and Development Authority Act, 1999;

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Union of India - Subsection

Section 17(2)(c) in The Income Tax Act, 2025