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of <h1>Income Tax Act Update: Funds Can Now Cover Annual Medical Tests for Members and Families Under Clause 23AAA Section 10.</h1> The Central Board of Direct Taxes has amended Notification No. S.O. 672(E) under clause (23AAA) of section 10 of the Income-tax Act, 1961. This amendment introduces a new clause (d) in paragraph (1) of the original notification dated July 27, 1995. The new clause allows funds to be used to cover the costs of annual medical tests or checkups for members, their spouses, and dependent children.
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