Amendment of section 80D.
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...., figure and letter "as specified in sub-section (2B)," shall be substituted; (b) in sub-section (2),- (A) in clause (a), after the words "the Central Government Health Scheme", the words "or any payment made on account of preventive health c....
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....pees. (2B) For the purposes of deduction under sub-section (1), payment shall be made by- (i) any mode, including cash, in respect of any sum paid on account of preventive health check-up; &....
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....endant children of the assessee where the assessee is an individual; (b) the health of any member of the family where the assesse is a Hindu undivided family. Further, a deduction up to fifteen thousand rupees is also allowed to keep in force an insurance on the health of parents. It is proposed to amend the aforesaid section so as to allow for a deduction in respect of any payment made b....
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