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        Case ID :
        Income Tax

        Whether deduction u/s 80D is allowed if expenditure is made in cash?

        21 May, 2018

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        Manual - Deduction u/s 80D - Deduction in respect of Medical Insurance Premia

        No, only exception is preventive health checkups that can be done by cash.

         

        Deduction under section 80D denied for cash payments; only preventive health checkup expenses may be paid in cash. Deduction for medical insurance premia under deduction u/s 80D is not available where the expenditure is made in cash; payments must be by non-cash modes to qualify, except that expenditure on preventive health checkups may be incurred in cash and still qualify for the deduction.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Deduction under section 80D denied for cash payments; only preventive health checkup expenses may be paid in cash.

                              Deduction for medical insurance premia under deduction u/s 80D is not available where the expenditure is made in cash; payments must be by non-cash modes to qualify, except that expenditure on preventive health checkups may be incurred in cash and still qualify for the deduction.


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