SEO Sai Gr. Hosp.
211789 Points
Posted on 29 November 2017
Under Section 80D: any payment made by an assessee on account of preventive health check-up of self, spouse, dependant children or parents(s) during the previous year is eligible for deduction within the overall limits prescribed in the section. However, the deduction on account of expenditure on preventive health check-up (for self, spouse, dependant children and parents) should not exceed in the aggregate Rs.5,000.