Preventive Health Checkup u/s 80D

This discussion clarifies the deductibility of preventive health checkups under Section 80D of the Income Tax Act, up to a limit of Rs 5,000. It confirms that payments made for such checkups, including Ayurvedic ones, are eligible for deduction. Crucially, a payment receipt is required as proof, and while most 80D payments must be non-cash, cash payments for preventive checkups are allowed within the limit. The thread also touches upon whether COVID-19 vaccine expenses can be claimed under 80D.