Deduction for preventive health check-up now allowed with a capped benefit and specific payment-mode rules. The amendment permits a deduction for payments made on account of preventive health check-up for the assessee, family and parents, subject to an aggregate cap, allows preventive check-up payments by any mode including cash while requiring non-cash payment for other eligible amounts, and lowers the age threshold in the section's Explanation.
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Deduction for preventive health check-up now allowed with a capped benefit and specific payment-mode rules.
The amendment permits a deduction for payments made on account of preventive health check-up for the assessee, family and parents, subject to an aggregate cap, allows preventive check-up payments by any mode including cash while requiring non-cash payment for other eligible amounts, and lowers the age threshold in the section's Explanation.
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