M/s Royal Traders v. ACIT - Section 80D deduction for HUF on health insurance premium

The ITAT Hyderabad Bench held that a HUF (Hindu Undivided Family) is entitled to deduction under Section 80D for health insurance premiums paid for members of the HUF. The Tribunal held that while Section 80D specifically covers insurance of "family" for individuals, for HUFs the premium paid to insure the health of members of the HUF is deductible under the general provision of Section 80D read with the definition of "family" in Section 80D(2)(d). However, insurance must be a dedicated health insurance policy - life insurance with health riders does not qualify.

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