(ib)[ the amount of any premium ] [Substituted by Act 21 of 2006, Section 9, for Clause (ib) (w.e.f. 1.4.2007).][paid by any mode of payment other than cash] [ Substituted by Act 22 of 2007, Section 13, for " paid by cheque" (w.e.f. 1.4.2008).][by the assessee as an employer to effect or to keep in force an insurance on the health of his employees under a scheme framed in this behalf by- [Substituted by Act 21 of 2006, Section 9, for Clause (ib) (w.e.f. 1.4.2007).]