New Delhi, June 22 -- Corporate health insurance has become a standard feature of compensation packages across many companies. However, the availability of such coverage raises a question during ITR filing season: can employees claim premiums linked to employer-provided insurance as a deduction under Section 80D?

There is no straightforward "yes or no" answer to this question. While premiums paid entirely by an employer do not qualify for a tax deduction, employees may be eligible for tax benefits in certain situations, such as when they pay for an additional coverage from their own pockets.

"A deduction under Section 80D of the Income-tax Act, 1961, is not available when the health insurance premium is fully borne by the company under ...