CA Student
8353 Points
Posted on 03 May 2014
Any payment on account of preventive health check-up of the assessee or spouse or dependent children or parents of the assessee is allowed as deduction u/s 80D and is restricted to Rs. 5000. Payment can be made in any mode including cash - Inserted by the Finance Act, 2012, w.e.f. 1-4-2013.
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Furthermore, it shall be within the overall ceiling prescribed u/s 80D.