Deduction for preventive health check-ups allowed, cash payments permitted for check-ups but non-cash required otherwise. The amendment allows an aggregate deduction up to five thousand rupees for payments on account of preventive health check-up of the assessee, spouse, dependent children or parents, with payment for such check-ups allowable by any mode including cash, while all other qualifying payments must be made by modes other than cash. The definition of senior citizen for the higher deduction threshold is lowered from sixty-five years to sixty years. The changes are effective from 1 April 2013 and apply from the relevant assessment year onward.