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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.
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