80-d

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Rajesh Swaminathan (Querist)
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11 March 2013 when mediclaim paid is inclusive of service tax paid. whether the service tax paid portion is also eligible for deduction u/s 80-D OF IT ACT

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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11 March 2013 Service tax portion is eligible for 80D. The reason is, the section had never used the word "insurance premium" where as the words in the section are "amount paid to effect or to keep in force an insurance" meaning thereby the eligible amount can include the service tax portion also which is being paid to keep in force the insurance.

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