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of <h1>Section 80D: Medical Insurance Premium Deductions Require Non-Cash Payments, Except for Preventive Health Checkups.</h1> Deduction under Section 80D of the Income Tax Act, which pertains to medical insurance premiums, generally does not allow for cash payments, except in the case of preventive health checkups. This means that for most medical insurance premium payments to qualify for a deduction, they need to be made through non-cash methods.
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