# The Finance Act, 2012, Section 26: Amendment of section 80D

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/26/

## Text

Amendment of section 80D. 26. In section 80D of the Income-tax Act, with effect from the 1st day of April, 2013,— (a) in sub-section (1), for the words ", other than cash,", the words, brackets, figure and letter "as specified in sub-section (2B)," shall be substituted; (b) in sub-section (2),— (A) in clause (a), after the words "the Central Government Health Scheme", the words "or any payment made on account of preventive health check-up of the assessee or his family" shall be inserted; (B) in clause (b), after the words "parents of the assessee", the words "or any payment made on account of preventive health check-up of the parent or parents of the assessee" shall be inserted; (c) after sub-section (2), the following sub-sections shall be inserted, namely:— "(2A) Where the amounts referred to in clauses (a) and (b) of sub-section (2) are paid on account of preventive health check-up, the deduction for such amounts shall be allowed to the extent it does not exceed in the aggregate five thousand rupees. (2B) For the purposes of deduction under sub-section (1), payment shall be made by— (i) any mode, including cash, in respect of any sum paid on account of preventive health check-up; (ii) any mode other than cash in all other cases not falling under clause (i)."; (d) in sub-section (4), in the Explanation, for the words "sixty-five years", the words "sixty years" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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